When Posting the Column Totals of a Cash Payments Journal

question 115

Multiple Choice

When posting the column totals of a cash payments journal, a debit should be posted to

• A) Cash
• B) Accounts Payable
• C) Sales Discounts
• D) Unearned Revenue

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Definitions:

Systematic Desensitization

A behavioral therapy technique used to reduce anxiety responses through gradual exposure to the feared object or situation, combined with relaxation exercises.

Aversive Conditioning

Associates an unpleasant state (such as nausea) with an unwanted behavior (such as drinking alcohol).

Client-Centered Therapy

A counseling approach emphasizing the therapist’s empathy and nondirective behavior that allows clients to lead the discussion and find their own solutions.

Marriage Counseling

A type of psychotherapy for married couples or established partners that aims to resolve conflicts, improve relationship satisfaction, and strengthen connections.