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Which of the following would be the least effective plan for resisting temptation?
Unrelated Year-end Adjustments
Adjustments made to the financial statements at year-end that do not pertain to the normal operations of the business.
Prepaid Insurance
An asset account representing payments made for insurance coverage before the coverage period.
Accrued Salaries
Salaries that have been incurred but not yet paid; an expense that represents the amount of salary earned by employees but not disbursed by the end of the accounting period.
Unearned Rent
Income received for renting out property that has not yet been earned because the rental period has not occurred.
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