Match the following terms with the appropriate definition.

A. An information and measurement system that identifies, records and communicates relevant reliable and comparable information about an organization's business activities.
B. Beliefs that distinguish right from wrong, considered accepted standards of good and bad behavior.
C. The area of accounting aimed at serving external users by providing them with general-purpose financial statements.
D. A model that asserts the factors that must exist for a person to commit fraud.
E. The part of accounting that involves recording transactions and events, either electronically or manually.
F. Accounting specialists that have met educational and experience requirements, passed an examination and exhibit ethical characteristics to achieve a professional certification.
G. The area of accounting that serves the decision-making needs of internal users.
H. Persons using accounting information who are directly involved in managing and operating the organization.
I. Persons using accounting information who are not directly involved in running the organization.


A. Accounting
B. Ethics
C. Financial accounting
D. Fraud triangle
E. Recordkeeping
F. Certified Public Accountant (CPA)
G. Managerial accounting
H. Internal users
I. External users

Business

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