Match the term in the left column with its appropriate definition from the rightcolumn: 1. Journal voucher
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1. Journal voucher file a. An individual financial statement item 2. Instance document b. Evaluating performance based on con- trollable costs 3. XBRL element c. Evaluating performance by comput ing standards in light of actual activity levels 4. Balanced scorecard d. The set of journal entries that updated the general ledger 5. XBRL extension taxonomy e. A set of files that defines XBRL ele ments and specifies the relationships among them 6. Audit trail f. A multidimensional performance report g. A file that defines relationships among 7. XBRL taxonomy XBRL elements 8. XBRL linkbase h. A file that defines the attributes of XBRL elements 9. XBRL schema i. A detective control that can be used to trace changes in general ledger account balances back to source documents 10. XBRL style sheet j. A file that explains how to display an XBRL instance document 11. Responsibility accounting k. A file that contains specific data values for a set of XBRL elements for a spe- cific time period or point in time 12. Flexible budget 1. A file containing a set of customized tags to define new XBRL elements that are unique to a specific organization
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Related Book For
Accounting Information Systems
ISBN: 978-0133428537
13th edition
Authors: Marshall B. Romney, Paul J. Steinbart
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