Listed below are several terms and phrases associated with basic assumptions, broad accounting principles, and constraints. Pair each item from List A (by letter) with

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Listed below are several terms and phrases associated with basic assumptions, broad accounting principles, and constraints. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it.
List A List B _ _
_____ 1. Matching principle a. The enterprise is separate from its owners and other entities.
_____ 2. Periodicity b. A common denominator is the dollar.
_____ 3. Historical cost principle c. The entity will continue indefinitely.
_____ 4. Materiality d. Record expenses in the period the related revenue is recognized.
_____ 5. Realization principle e. The original transaction value upon acquisition.
_____ 6. Going concern assumption f. All information that could affect decisions should be reported.
_____ 7. Monetary unit assumption g. The life of an enterprise can be divided into artificial time periods.
_____ 8. Economic entity assumption h. Criteria usually satisfied at point of sale.
_____ 9. Full-disclosure principle i. Concerns the relative size of an item and its effect on decisions.

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