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A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
Mental accounting (or psychological accounting) is a model of consumer behaviour developed by Richard Thaler that attempts to describe the process whereby people code, categorize and evaluate economic outcomes. [ 2] Mental accounting incorporates the economic concepts of prospect theory and transactional utility theory to evaluate how people ...
Coolidge effect. Crespi effect. Cross-race effect. Curse of knowledge. Diderot effect. Dunning–Kruger effect. Einstellung effect. Endowment effect. Face superiority effect.
Psychological pricing (also price ending or charm pricing) is a pricing and marketing strategy based on the theory that certain prices have a psychological impact. In this pricing method, retail prices are often expressed as just-below numbers: numbers that are just a little less than a round number, e.g. $19.99 or £2.98. [ 1]
e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...
The Holland Codes or the Holland Occupational Themes ( RIASEC[ 1]) refers to a taxonomy of interests [ 2] based on a theory of careers and vocational choice that was initially developed by American psychologist John L. Holland. [ 3][ 4] The Holland Codes serve as a component of the interests assessment, the Strong Interest Inventory.
Psychology portal. The cognitive-affective personality system or cognitive-affective processing system ( CAPS) is a contribution to the psychology of personality proposed by Walter Mischel and Yuichi Shoda in 1995. According to the cognitive-affective model, behavior is best predicted from a comprehensive understanding of the person, the ...
Attribution (psychology) Attribution is a term used in psychology which deals with how individuals perceive the causes of everyday experience, as being either external or internal. Models to explain this process are called Attribution theory. [ 1]