Solved

Match Each of the Following Terms with the Appropriate Definition

Question 45

Matching

Match each of the following terms with the appropriate definition.Each term should be used only once.

Premises:
Amounts that a company owes its vendors
The requirement that a company and its owners keep separate financial records
Term used to signify either buying or selling on credit
The assumption that the life of the company can be separated into accounting periods of equal length
A qualitative characteristic of accounting information that requires that information be fresh and allows users to evaluate a firm's past performance to predict where a firm is going
The most important characteristic of accounting information and the objective of financial reporting
The current standards setting body for the U.S.accounting profession
The significance of an amount or item on the financial statements
The rules set by the SEC and FASB for preparing financial statements
A qualitative characteristic of accounting information that requires that firms use the same accounting rules from period to period
Responses:
Relevant
Time-period assumption
Separate-entity assumption
Materiality
Financial Accounting Standards Board (FASB)
Consistency
Accounts payable
On account
Generally Accepted Accounting Principles (GAAP)
Usefulness

Correct Answer:

Amounts that a company owes its vendors
The requirement that a company and its owners keep separate financial records
Term used to signify either buying or selling on credit
The assumption that the life of the company can be separated into accounting periods of equal length
A qualitative characteristic of accounting information that requires that information be fresh and allows users to evaluate a firm's past performance to predict where a firm is going
The most important characteristic of accounting information and the objective of financial reporting
The current standards setting body for the U.S.accounting profession
The significance of an amount or item on the financial statements
The rules set by the SEC and FASB for preparing financial statements
A qualitative characteristic of accounting information that requires that firms use the same accounting rules from period to period
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