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.
Repeated measures analysis of variance. Repeated measures analysis of variances (ANOVA) can be used when the same parameter has been measured under different conditions on the same subjects. Subjects can be divided into different groups (Two-factor study with repeated measures on one factor) or not (Single-factor study). A distinction is made between a Single factor study (without Grouping variable) or a Two-factor study with repeated measures on one factor (when a grouping variable is specified).