discrepancies

(noun)

Accidental misrepresentations of accounting data.

Related Terms

  • accounting irregularity
  • reconciliation

Examples of discrepancies in the following topics:

  • Discrepancies

    • Accounting discrepancies are unintentional mistakes in the delivery of financial statements.
    • From time to time, discrepancies will arise on financial statements, for a wide variety of reasons.
    • Accounting errors that are not intentional are described as discrepancies (as opposed to an accounting irregularity, which is distinguished from a discrepancy by an intention to defraud).
    • While perhaps common sense, amending a discrepancy as soon as it is identified is important.
    • Recognize the various reasons a discrepancy may occur, and how to prevent them
  • Intrinsic Motivation

    • Presenting discrepant ideas--those that conflict with their prior knowledge or beliefs--can prompt students to seek information that will resolve the discrepancy.
    • As with challenge, moderate discrepancies are most effective because they are easily incorporated into an individual's mental framework; large discrepancies may be rapidly discounted (Pintrich & Schunk, 1996, p.277).
  • References

    • Presenting discrepant ideas--those that conflict with their prior knowledge or beliefs--can prompt students to seek information that will resolve the discrepancy.
    • As with challenge, moderate discrepancies are most effective because they are easily incorporated into an individual's mental framework; large discrepancies may be rapidly discounted (Pintrich & Schunk, 1996, p.277).
  • Group Differences in Intelligence

    • Although psychologists generally agree that discrepancies among group intelligence levels do exist, many continue to debate the actual causes of these differences.
    • Gender differences have been of historical importance, but modern testing has been constructed such that there should be no discrepancies between the average score of a man or woman.
    • These findings, while statistically significant and frequently repeated, do not account for causation into the discrepancies themselves.
    • Scientists argue that the environmental factors which are thought to have caused the Flynn effect are unlikely to be the same factors at work in group discrepancies.
  • Chapter Questions

    • Why does a statistical discrepancy occur in the balance-of-payments accounts?
  • An objective measure for finding the best line

    • Squaring the residuals accounts for this discrepancy.
  • The normal approximation breaks down on small intervals

    • We can identify the cause of this discrepancy using Figure 3.19, which shows the areas representing the binomial probability (outlined) and normal approximation (shaded).
  • Conceptual Change Instructional Model

    • By recognizing the inadequacy of their conceptions, students become more open to changing them.To create greater conflict, the teacher creates a discrepant event.
    • The discrepant event is a phenomenon or situation that cannot be explained by the students' current conceptions but can be explained by the concept that is the topic of instruction.
    • If the teacher does not know the range of student (mis)conceptions about a topic or phenomenon before the conceptual change activities begin, it may not be possible to plan a discrepant event in advance.
    • The teacher could also create a discrepant event by presenting anomalous data evidence that contradicts the students' current conceptions (Chinn & Brewer, 1993).
  • Evaluating results

    • Finally, to the extent that discrepancies exist between actual and planned performance, adjustments in the marketing program or the strategic plan must be made.
  • Women and Education

    • In the early nineteenth century, large discrepancies existed between the educational opportunities for men and women.
Subjects
  • Accounting
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