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.
Answered by The Community. Making the world better, one answer at a time. A moderator variable is the independent qualitative or quantitative variable that affects the relationship of the dependent and independent variables. In correlation, a moderator is a third variable that affects the correlation of two variables. moderator variable is the independent qualitative or quantitative variable that affects the relationship of the dependent and independent variables. In correlation, a moderator is a third variable that affects the correlation of two variables.