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.
Moderating Variable â A moderating variable, or moderator, is a variable that heightens or diminishes the relationship between the independent and dependent variables. For example, the relationship between mentoring and outcomes may vary, depending on the gender of the mentee. In this case, gender is a moderator.