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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