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Match the Appropriate Definition with the Following Terms

Question 115

Matching

Match the appropriate definition with the following terms.

Premises:
The part of accounting that involves recording transactions and events, either electronically or manually.
Accounting specialists that have met educational and experience requirements, passed an examination and exhibit ethical characteristics to achieve a professional certification.
An information and measurement system that identifies, records and communicates relevant reliable and comparable information about an organization's business activities.
Beliefs that distinguish right from wrong, considered accepted standards of good and bad behavior.
The area of accounting that serves the decision-making needs of internal users.
The area of accounting aimed at serving external users by providing them with general-purpose financial statements.
Persons using accounting information who are directly involved in managing and operating the organization.
A model that asserts the factors that must exist for a person to commit fraud.
Persons using accounting information who are not directly involved in running the organization.
Responses:
Ethics
Internal users
Recordkeeping
Managerial accounting
Financial accounting
Accounting
External users
Certified Public Accountant (CPA)
Fraud triangle

Correct Answer:

The part of accounting that involves recording transactions and events, either electronically or manually.
Accounting specialists that have met educational and experience requirements, passed an examination and exhibit ethical characteristics to achieve a professional certification.
An information and measurement system that identifies, records and communicates relevant reliable and comparable information about an organization's business activities.
Beliefs that distinguish right from wrong, considered accepted standards of good and bad behavior.
The area of accounting that serves the decision-making needs of internal users.
The area of accounting aimed at serving external users by providing them with general-purpose financial statements.
Persons using accounting information who are directly involved in managing and operating the organization.
A model that asserts the factors that must exist for a person to commit fraud.
Persons using accounting information who are not directly involved in running the organization.
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