Practice the following: Assume the entity is using U.S. GAAP, accrual-basis accounting. For each of the following independent situations, determine the effect of that transaction on: net income; cash; total assets; total liabilities. Complete the primer exercise by filling in the chart, showing in each area either I (increase), D (decrease), or NE (no effect). Do not leave any area blank!
surrogate variable. surrogate variable. A variable in a clinical trial that provides an indirect measure of efficacy in situations where direct measure of a clinical effect is not possible or practical.
In a repeated measure design moderator, the variable can also be used. In multi-level modeling, if a variable predicts the effect size, that variable is called the moderator variable. 1  Alternative: In a non-linear relationship, a significant value of a moderator variable does not prove the true moderator effect.n a repeated measure design moderator, the variable can also be used. In multi-level modeling, if a variable predicts the effect size, that variable is called the moderator variable. 1  Alternative: In a non-linear relationship, a significant value of a moderator variable does not prove the true moderator effect.