The difference between the balance in a fixed asset account and its related accumulated depreciation account is referred to as the assets?

The accounting basis under which revenues are reported in the period in which cash is received and expenses are reported in the period in which cash is paid is called the?

The process of analyzing and updating accounts in the ledger at the end of an accounting period is called the?

Items that have been initially recorded as liabilities but are expected to become revenues over time or through normal operations of the business are called?

Expenses that have been incurred but have not been recorded in the accounts are called?

The journal term applied to accumulated depreciation accounts that are "offset against" fixed asset accounts is?