4)Match the terms given below with the definitions or descriptions that follow by placing the appropriate letter in the space provided.

A. Analysis F. Flexibility

B. Control account G. Implementation

C. Cost effectiveness H. Special journal

D. Design I. Subsidiary ledger

E. Follow-up J. Usefulness

1. An account in the general ledger that controls a subsidiary ledger.

2. After the system is up and running, it must be evaluated and monitored for weaknesses and breakdowns; effectiveness and efficiency must be compared to design and organizational objectives.(

3. Used to group similar types of transactions. [10]

4. Information must be understandable, relevant, reliable, timely, and accurate.

5. A group of accounts with a common characteristic linked to the general ledger by a control account.

6. Job descriptions are prepared; controls integrated; reports formatted; and equipment selected.

7. Determining internal and external information needs, identifying sources of information and the need for controls, and studying alternatives.

8. The systems should be able to accommodate a variety of users and changing information needs.

9. The benefits obtained from the information disseminated must outweigh the cost of providing it.

10. New or revised systems require that documents, procedures, reports, and processing equipment must be installed and made operational.