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For each of the following errors, indicate on the table below the amount by which the trial balance will be out of balance and which trial balance column (debit or credit) will have the larger total as a result of the error.
a. $100 debit to Cash was debited to the Cash account twice.
b. $1,900 credit to Sales was posted as a $190 credit.
c. $5,000 debit to Office Equipment was debited to Office Supplies.
d. $625 debit to Prepaid Insurance was posted as a $62.50 debit.
e. $520 credit to Accounts Payable was not posted.
Herzberg
Refers to Frederick Herzberg, an American psychologist known for introducing the two-factor theory, also known as Herzberg's motivation-hygiene theory, in workplace management.
Behavior Modification
A therapeutic approach aimed at changing specific behaviors using various techniques such as reinforcement and punishment.
Skinner's Belief
Refers to B.F. Skinner's theory that behavior is determined by its consequences, reinforcements, or punishments, which lead to an increase or decrease in that behavior.
ERG Theory
A motivation theory proposed by Clayton Alderfer that categorizes human needs into three types: existence, relatedness, and growth, reshaping Maslow's hierarchy of needs.
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