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