112. Match the following terms with the appropriate definitions. 1. Controlling account A measure of the profitability of a segment, calculated as segment operating income divided by segment...

1. Controlling account

A measure of the profitability of a segment, calculated as segment operating income divided by segment average assets

2. Special journal

Any journal used for recording and posting transactions of a similar type

3. Schedule of accounts receivable

The special journal that is used to record all receipts of cash

4. Cash receipts journal

An information system principle requiring that the benefits from an activity in an accounting information system outweigh the costs of that activity

5. Cost-benefit principle

The component of an accounting system that keeps data in a form accessible to information processors

6. Purchases journal

A journal used to record sales of merchandise on credit

7. Sales journal

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. Information storage

An information system principle requiring that an accounting information system conform with a company's activities, personnel and structure

9. Compatibility principle

A journal used to record all purchases on credit

10. Segment margin

A list of each customer from the accounts receivable ledger with their balances and the total