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 analysis of variance (ANOVA) terms, a moderator effect can be represented as an interaction between a major independent variable and a factor that specifies the appropriate conditions for its operation, that is, the effect of the major independent variable depends upon the value of the moderator variable.