Expresses the relationship among selected items of financial statement data A. Asset Management Ratios - The contra-asset account used to record depreciation of an asset B. Horizontal Analysis C. ACCTG/110 A customer check that is returned because the drawer did not have enough money in its account to pay the check D. Net Sales A check written by the company that does not appeared on the bank statement. E. Long Term Asset F. Deposit in Transit - In the reconciling process, the cash balance per books is reconciled to the G. Bank Statement Balance A technique that expresses each financial statement item as a percent of a base amount H. Intangible Assets - Measures the company's short-term ability to pay its mature obligations . Outstanding Check - Measures efficiency of management J. Depreciation Expense - An asset that will not be used up in one year or less K. Ratio Analysis A deposit made by the company that does not appeared on the bank statement L. Vertical Analysis M. Historical Cost Principle - A technique for evaluating a series of financial data over a period of time. N. Cash - Requires that companies record plant assets at cost 0. Accumulated Depreciation - Measures the company's ability to generate a return on invested capital P. Solvency Ratios - The base amount when doing vertical analysis of the income statement Q. Liquidity Ratios - Assets that cannot be physically touched R. Profitability Ratios - Allocates the cost of a plant asset to expense over the asset's useful life. S. NSF - Measures the company's ability to survive over a long period of time T. Total Assets - Most easily stolen, lost or mishandled asset