What Is the Basic Journal Entry to Create a General

question 48

Multiple Choice

What is the basic journal entry to create a general reserve?

• A) Dr General reserve, Cr Retained earnings
• B) Dr Profit or loss summary, Cr General reserve
• C) Dr Retained earnings, Cr General reserve
• D) Dr Income, Cr General reserve

---

Definitions:

Conditioned Stimulus

A previously neutral stimulus that, after becoming associated with an unconditioned stimulus, is able to elicit a conditioned response.

Unconditioned Stimulus

In behavioral psychology, a stimulus that naturally and automatically triggers a response without any learning process involved.

Conditioned Responses

Learned reactions that occur in response to previously neutral stimuli after conditioning.

Higher-order Conditioning

A complex form of classical conditioning where a stimulus is paired with a previously conditioned stimulus, rather than with an unconditioned stimulus, to elicit a response.