Match the following terms with the appropriate definitions:
A. Cash recerpts journal
B. Compatibility principle
C. Cost-benefit principle
D. Purchases journal
E. Sales journal
F. Segment margin
G. Information storage
H. Special journal
I. Controlling account
J. Schedule of accounts receivable
1. A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets.
2. Any journal used for recording and posting transactions of a similas
3. The special journal that is used to record all receipts of cash.
4. An information system principle requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity.
5. The component of an accounting system that keeps data in a form accessible to information processors.
6. A journal used to record sales of merchandise on credit.
7. A general ledger account, the balance of which (after posting) equals the sum of the balances of the accounts in a related subsidiary ledger
8. An information system principle requiring that an accounting information system conform with a company's activities, personnel and structure.
9. A journal used to record all purchases on credit
10. A list of each customer from the accounts receivable ledger with their balances and the total
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