The lettered items below represent a classification scheme for the concepts of financial accounting. Match each numbered term in the list that follows with the letter of the category in which it belongs.

a. Decision makers (users of accounting information)

b. Business activities or entities relevant to accounting measurement

c. Objective of accounting information

d. Accounting measurement considerations

e. Accounting processing considerations

f. Qualitative characteristics

g. Accounting conventions

h. Financial statements

1. Conservatism

2. Verifiability

3. Statement of cash flows

4. Materiality

5. Faithful representation

6. Recognition

7. Cost-benefit

8. Predictive value

9. Business transactions

10. Consistency

11. Full disclosure

12. Furnishing information that is useful to investors and creditors

13. Specific business entities

14. Classification

15. Management

16. Neutrality

17. Internal accounting control

18. Valuation

19. Investors

20. Completeness

21. Relevance

22. Furnishing information that is useful in assessing cash flow prospects