Solved

Match the Following Definitions with the Terms

Question 102

Matching

Match the following definitions with the terms. Place the number that identifies the best definition in the blank space next to the term.

Premises:
Revenue recognition principle
Monetary unit principle
Business entity principle
Liabilities
Accounting equation
Statement of cash flows
Statement of retained earnings
Expenses
Business transaction
Responses:
A financial statement that reports the changes in retained earnings over the reporting period; adjusted for increases from net income and for decreases such as dividends or net loss.
An exchange of value between two parties.
The relation between a company's assets, liabilities and equity.
The cost of assets or services used to earn revenue.
A financial statement that lists cash inflows (receipts) and cash outflows (payments); the cash flows are arranged by operating, investing, and financing activities.
The principle that assumes transactions and events can be expressed in money units.
Creditor's claims on assets.
The principle that revenue is recognized when earned.
The principle that requires a business to be accounted for separately from its owners.

Correct Answer:

Revenue recognition principle
Monetary unit principle
Business entity principle
Liabilities
Accounting equation
Statement of cash flows
Statement of retained earnings
Expenses
Business transaction
Related Questions