Match the Following Terms with the Appropriate Definition

Match the following terms with the appropriate definition.
a. Financial accounting
b. Ethics
c. Recordkeeping
d. Internal users
e. Accounting
f. Certified Public Accountant (CPA)
g. Fraud triangle
h. Managerial accounting
i. External users
____ 1. An information and measurement system that identifies, records and communicates relevant reliable and comparable information about an organization's business activities.
____ 2. The part of accounting that involves recording transactions and events, either electronically or manually.
____ 3. Persons using accounting information who are not directly involved in running the organization.
____ 4. Persons using accounting information who are directly involved in managing and operating the organization.
____ 5. The area of accounting that serves the decision-making needs of internal users.
____ 6. The area of accounting aimed at serving external users by providing them with
general-purpose financial statements.
____ 7. Accounting specialists that have met educational and experience requirements, passed an examination and exhibit ethical characteristics to achieve a professional certification.
____ 8. Beliefs that distinguish right from wrong, considered accepted standards of good and bad behavior.
____ 9. A model that asserts the factors that must exist for a person to commit fraud.