Matching Questions
195.Match the following terms with the appropriate definitions.
1. The area of accounting aimed at serving external users by providing them with general-purpose financial statements.
2. The part of accounting that involves recording transactions and events, either electronically or manually.
3. Persons using accounting information who are directly involved in managing and operating the organization.
4. Accounting specialists that have met educational and experience requirements, passed an examination and exhibit ethical characteristics to achieve a professional certification.
5. Beliefs that distinguish right from wrong, considered accepted standards of good and bad behavior.
6. Persons using accounting information who are not directly involved in running the organization.
7. An information and measurement system that identifies, records and communicates relevant reliable and comparable information about an organization's business activities. Certified Public
8. A model that asserts the factors that must exist for a person to commit fraud.
9. The area of accounting that serves the decision-making needs of internal users.