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.
1 In the more familiar analysis of variance (ANOVA) terms, a basic moderator effect can be represented as an interaction between a focal independent variable and a factor that specifies the appropriate conditions for its operation. p. 1174.s an example, let's consider the relation between social class (SES) and frequency of breast self-exams (BSE). Age might be a moderator variable, in that the relation between SES and BSE could be stronger for older women and less strong or nonexistent for younger women.