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Exercise 1-7 Identifying accounting principles and assumptions LO C4 Match each

ID: 2605295 • Letter: E

Question

Exercise 1-7 Identifying accounting principles and assumptions LO C4 Match each of the numbered descriptions with the principle or assumption it best reflects Description Principle/Assumption 1-A company reports details behind financial statements that would impact users' decisions. 2. Financial statements reflect the assumption that the business continues operating 3. A company records the expenses incurred to generate the revenues reported. Derived from long-used and generally accepted accounting practices such as the 4. concepts, assumptions, and guidelines for preparing the financial statements 5. Each business is accounted for separately from its owner or owners 6. Revenue is recorded when products and services are delivered. s 7. Usualy created by a pronouncement from an authoritative body 8.Information is based on actual costs incurred in transactions.

Explanation / Answer

Ernst Consulting

Income Statement

For the period ended October 31

Description Principle/ Assumptions 1. A company reports details behind financial statements that would impact users' decisions Full Disclosure Principle 2. Financial statements reflect the assumption that the business continues operating Going Concern Assumption 3. A company records the expenses incurred to generate the revenue reported Matching Principle 4. Derived from long used and generally accepted accounting principles General Accounting Principle 5. Each business is accounted for separately from the owners or partners Business Entity Assumption 6. Revenue is recorded when products and services are delivered Revenue Recognition Principle 7. Usually created by a pronouncement from an authoritative body Specific Accounting Principle 8. Information is based on actual costs incurred in transactions Cost Principle