Identify the term, principle or formula which corresponds to each of the following:

a. Unpaid dividends to preferred stockholders accumulate and must be paid before common stockholders receive dividends.

b. Creditors right to receive liquidated assets before stockholders.

c. Contra-asset account related to Accounts Receivable.

d. Cash flow activity types.

e. Beginning inventory + Purchases - Ending inventory

f. Journal entries prepared to transfer net income/loss and dividends to Retained Earnings.

g. Basis of accounting required by GAAP.

h. The time at which a loan must be repaid.

i. Refunds and price reductions given to customers after goods have been sold and found unsatisfactory.

j. Allocation of the cost of a fixed asset over its useful life.

k. Process by which journal entries are recorded in the appropriate T-account or ledger.

l. Policy or procedure established to safeguard assets and enhance accuracy of accounting records.