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Match Each Term to Its Definition

Question 221

Matching

Match each term to its definition

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

Correct Answer:

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