A An expense that has been recorded but not yet paid

B Supported by a subsidiary ledger

C A book of original entry

D The principle of recording expenses in the same time period as their related revenue

E Income earned with which cash has not been received

F Expenditures, which will be charged to operations in the future

G The principle which prohibits writing assets up to their appraised or estimated value

H A method of accounting that records income when received and expenses when paid

I The assumption that the accounting entity will not be dissolved in the near future

J Revenuereceivedinadvanceofservicesbeingperformedormerchandisesbeingshipped

K The systematic allocation of an asset to periodic expenses

L Amethodofaccountingthatrecordsrevenueandexpensesastheyareearnedorincurred

M Debts, which have not been recorded due to uncertainty as to their existence and/or amount

N A concept that permits exceptions to an accounting principle for insignificant items