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