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

A. Control account D. Special journal

B. Cost effectiveness E. Subsidiary ledger

C. Flexibility F. Usefulness

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

____ 2. The benefits of information must outweigh the cost of providing it.

____ 3. Used to record similar types of transactions.

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

____ 5. A group of accounts with a common characteristic.

____ 6. The accounting system should accommodate a variety of users and changing

information needs.