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.
Some researchers observe what changes occur while they are passive to determine the dependent variable. In these cases, researchers merely record the measurements and results of the dependent variable without interference. Conversely, the independent variable is thought to be the variable acted upon.Active independent variables require researchers to act, such as adjusting a temperature or dose.n these cases, researchers merely record the measurements and results of the dependent variable without interference. Conversely, the independent variable is thought to be the variable acted upon. Active independent variables require researchers to act, such as adjusting a temperature or dose.