Accounting Terminology
Listed Below Are Nine Accounting Terms Introduced in This

Accounting terminology
Listed below are nine accounting terms introduced in this chapter: $$\begin{array} { l l l } \begin{array} { l } \text { Audit } \\\text { Generally accepted } \\\text { accounting principles }\end{array} & \begin{array} { l l } \text { Return of investment } \\\text { Balance sheet }\end{array} & \begin{array} { l } \text { Return on investment } \\\text { Income statement }\end{array} \\\text { Internal control structure } & \text { Management accounting } & \text { Statement of cash flows }\end{array}$$ Each of the following statements may (or may not) describe one of these terms. In the space provided below each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms.
(A.) The repayment to an investor of the amount originally invested in an enterprise.
(B.) An investigation of financial statements designed to determine their fairness in relation to generally accepted accounting principles.
(C.) The accounting standards and concepts used in the preparation of financial statements.
(D.) A system of measures designed to assure management that all aspects of the business are operating according to plan.
(E.) A listing of assets, liabilities and shareholders' equity as of a specific date.
(F.) The payment of an amount for using another's money.
(G.) An activity statement that shows the details of the company's activities involving cash during a period of time.