Which of the Following Is an Aggressive Accounting Practice

question 92

Multiple Choice

Which of the following is an aggressive accounting practice?

• A)Change from straight-line to double-declining balance depreciation.
• B)Record sales revenue before it is actually earned.
• C)Adjust the allowance for uncollectible accounts to a larger amount.

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Definitions:

Linear Perspective

Linear perspective is a technique in art and photography that creates the illusion of depth and distance on a flat surface, by having parallel lines converge towards one or more vanishing points on the horizon.

Aerial Perspective

A visual technique in art used to create the illusion of depth by depicting objects in the distance with less clarity and a bluer tone than those in the foreground.

Motion Parallax

A depth cue that involves the difference in speed of movement of images across the retina as one moves through the environment.

Shape Constancy

The perceptual tendency to perceive an object as having the same shape regardless of its orientation or the angle from which it is viewed.