16.1 Match the term in the left column with its appropriate definition from the right column: 1. Journal voucher file a. An individual financial statement item 2. Instance document b. Evaluating performance based on control- lable costs 3. XBRL clement c. Evaluating performance by computing 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 clements and specifies the relationships among them 6. Audit trail 7. XBRL taxonomy 8. XBRL linkbase 9. XBRL schema f. A multidimensional performance report g. A file that defines relationships among XBRL elements h. A file that defines the attributes of XBRL elements i. A detective control that can be used to trace changes in general ledger account balances back to source documents j. A file that explains how to display an XBRL instance document k. A file that contains specific data values for a set of XBRL elements for a specific time period or point in time 1. A file containing a set of customized tags to define new XBRL elements that are unique to a specific organization 10. XBRL style sheet 11. Responsibility accounting 12. Flexible budget