The Journal Entry a Company Uses to Record the Issuance

question 80

Multiple Choice

The journal entry a company uses to record the issuance of a note for the purpose of converting an existing account payable would be

• A) debit Cash; credit Accounts Payable
• B) debit Accounts, Payable; credit Cash
• C) debit Cash; credit Notes Payable
• D) debit Accounts Payable; credit Notes Payable

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Definitions:

Aversive Conditioning

A form of behavioral training in which an unpleasant or painful stimulus is associated with undesirable behaviors to discourage those behaviors.

Systematic Desensitization

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

Free Association

A psychoanalytic technique in which a patient says whatever comes to mind without censorship as a way of uncovering the unconscious mind.

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, reinforcing certain behaviors and dissuading others.