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Match the Following Terms with the Appropriate Definitions

Question 145

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Match the following terms with the appropriate definitions:

Premises:
The component of an accounting system that keeps data in a form accessible to information processors.
A journal used to record all purchases on credit
An information system principle requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity.
A general ledger account, the balance of which (after posting) equals the sum of the balances of the accounts in a related subsidiary ledger
An information system principle requiring that an accounting information system conform with a company's activities, personnel and structure.
A journal used to record sales of merchandise on credit.
Any journal used for recording and posting transactions of a similar type.
The special journal that is used to record all receipts of cash.
A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets.
A list of each customer from the accounts receivable ledger with their balances and the total.
Responses:
Purchases journal
Compatibility principle
Segment margin
Information storage
Controlling account
Cost-benefit principle
Sales journal
Schedule of accounts receivable
Cash receipts journal
Special journal

Correct Answer:

The component of an accounting system that keeps data in a form accessible to information processors.
A journal used to record all purchases on credit
An information system principle requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity.
A general ledger account, the balance of which (after posting) equals the sum of the balances of the accounts in a related subsidiary ledger
An information system principle requiring that an accounting information system conform with a company's activities, personnel and structure.
A journal used to record sales of merchandise on credit.
Any journal used for recording and posting transactions of a similar type.
The special journal that is used to record all receipts of cash.
A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets.
A list of each customer from the accounts receivable ledger with their balances and the total.
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