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Match Each Definition with Its Term

Question 33

Matching

Match each definition with its term

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

Correct Answer:

A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets
Any journal used for recording and posting transactions of a similar type
The special journal that is used to record all receipts of cash
An information system principle requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity
The component of an accounting system that keeps data in a form accessible to information processors
A journal used to record sales of merchandise on credit
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 all purchases on credit
A list of each customer from the accounts receivable ledger with their balances and the total
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