________ Is Discretionary Behavior That Is Not Part of an Employee's

question 100

Multiple Choice

________ is discretionary behavior that is not part of an employee's formal job requirement, but that promotes the effective functioning of the organization.

• A) Productivity
• B) Motivation
• C) Organizational citizenship
• D) Organizational behavior
• E) Corporate strategy

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Definitions:

Trial Balance

An accounting report that lists the balances of all ledgers accounts in order to verify that total debits equal total credits.

Factoring Arrangement Without Recourse

A financial transaction in which a business sells its receivables to a third party (a factor) at a discount, without the seller being responsible if the debtor fails to pay.

Loss on Sale of Receivables

A financial loss incurred when the sale price of accounts receivable is less than their carrying amount on the balance sheet.

Allowance for Doubtful Accounts

A contra-asset account that reduces the total accounts receivable on the balance sheet, accounting for estimated uncollectible debts.