A. Matching Instructions: Match each of the statements below with its proper term. Some terms may not be used. A. Predetermined factory overhead rate Q. overapplied factory overhead B. job order cost system R. activity base C. activity-based costing S. process cost system D. controller T. product costs E. cost allocation U. receiving report F. direct labor cost V. time tickets G. direct materials cost W. work in process inventory H. financial accounting X. Annuity I. finished goods ledger Y. bond sinking fund J. job cost sheet Z. Bond indenture K. face value AA. Callable bond L. serial bond BB. Debenture bonds M. dividend yield CC. Term bond N. materials inventory DD. Zero-coupon bonds O. materials ledger EE. receiving reports P. materials requisitions 1. The principal of a bond 2. The cost of materials that are an integral part of the finished product. 3. Series of equal payments, such as interest. 4. The subsidiary ledger containing the individual accounts for each type of material. 5. The direct materials costs, the direct labor costs, and the factory overhead costs that have entered into the manufacturing process but are associated with products that have not been finished. 6. The form or electronic transmission used by the receiving personnel to indicate that materials have been received and inspected. 7. Contract with the bondholders 8. A company that takes special orders uses this type of cost accounting system. 9. The subsidiary ledger that contains the individual accounts for each kind of commodity or product produced. 10. Bond which may be redeemed, or paid off, before its maturity date 11. The form or electronic transmission used by a manufacturing department to authorize the issuance of materials from the storeroom. 13. The cost of the manufactured product sold. 14. Bonds that do not provide for any interest payments 15. A type of cost accounting system that provides for a separate record of the cost of each particular quantity of product that passes through the factory. 16. The chief management accountant of a division or other segment of a business. 17. An account in the work in process subsidiary ledger in which the costs charged to a particular job order are recorded. 18. The cost of materials that have not yet entered into the manufacturing process. 19. Wages of factory workers who are directly involved in converting materials into a finished product. 20. The branch of accounting that is concerned with the recording of transactions using generally accepted accounting principles (GAAP) for a business or other economic unit and with a periodic preparation of various statements from such records. 21. Maturities of bonds are spread over several dates 22. A type of cost accounting system in which costs are accumulated by department or process within a factory. 23. The form on which the amount of time spent by each employee and the labor cost incurred for eachindividual job, or for factory overhead, are recorded. 24. The estimated worth today of an amount of cash to be received (or paid) in the future bonds issued on the basis of the general credit of the corporation. 25. The rate used to apply factory overhead costs to the goods manufactured. The rate is determined from budgeted overhead cost and estimated activity usage data at the beginning of the fiscal period. 26. The amount of factory overhead applied in excess of the actual factory overhead costs incurred for production during a period. 27. Amount of cash set aside yearly to be used in paying off a bond issue when it matures.