The specific unit or organization for which accounting information is accumulated and reported is called the __________. The basis for valuation of assets in accounting is __________. The __________ concept in accounting refers to the fact that the amounts entered in an accounting system are the objective money prices determined in the exchange process. If expenses for a period exceed revenues for the same period, the entity is deemed to have suffered a __________ __________. An income statement is prepared for a __________, while a balance sheet is prepared as of a __________. Under the __________-__________ concept, the accountant assumes that a business will continue more of less indefinitely. The __________ __________ is equal to stockholders' equity divided by __________ __________. The __________ __________ __________ __________ shows the cash inflows and cash outflows for a period of time.