Problem

Match the term in the left column with its appropriate definition from the right column:__...

Match the term in the left column with its appropriate definition from the right column:

___ 1. Journal voucher file

a. An individual financial statement item

___ 2. Instance document

b. Evaluating performance based on controllable costs

___ 3. XBRL element

c. Evaluating performance by computing standards in light of actual activity levels

___ 4. Balanced scorecard

d. The set of journal entries that updated the general ledger

___ 5. XBRL extension taxonomy

e. A set of files that defines XBRL elements and specifies the relationships among them

___ 6. Audit trail

f. A multidimensional performance report

___ 7. XBRL taxonomy

g. A file that defines relationships among XBRL elements

___ 8. XBRL linkbase

h. A file that defines the attributes of XBRL elements

___ 9. XBRL schema

i. A detective control that can be used to trace changes in general ledger account balances back to source documents

___ 10. XBRL style sheet

j. A file that explains how to display an XBRL instance document

___ 11. Responsibility accounting

k. A file that contains specific data values for a set of XBRL elements for a specific time period or point in time

___ 12. Flexible budget

l. A file containing a set of customized tags to define new XBRL elements that are unique to a specific organization

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Solutions For Problems in Chapter 16