The basis or method of accounting that is less effective than the accrual basis in measuring profitability.
The net income of a company is sometimes referred to as the ____________ line (of the income statement).
Depreciation is an allocation technique; it is not a ________________ technique.
The basis or method of accounting where expenses are reported as they are incurred rather than when they are paid.
When a company provides a service and allows the customer to pay in 30 days, the account to be debited is Accounts _____________________.
Because the accounting system used in the U.S. requires at least one debit and one credit, we refer to the accounting system as _____________ entry.
In the case of two acceptable alternatives, this guideline directs the accountant to select the alternative that results in less profit and less asset (or more liability).
The title of the asset account that reports the unexpired cost of insurance premiums that have already been paid is _____________ Insurance.
The accrual basis of accounting is more effective than the cash basis in reporting the ________________ of a business.
The title of the liability account that reports amounts that were received by the company before they were earned is Deferred Revenues or ________________ Revenues.
The balance sheet classification that reports the obligations of the company.
Accounting software facilitates recording business _______________.
The 'books' of the company that contains all of the accounts is the general _______________.
One part of stockholders' equity is _____________ earnings.
The balance sheet reports amounts that apply at a particular ____________ in time.
The financial statement that reports the revenues and expenses of a company for a period of time is the ________________ statement.
A major element of the income statement that reports the costs that have been used in order to obtain revenues during the accounting period.
The accounting guideline that prevents assets from being reported at amounts greater than their cost is the __________ principle.