A. Specific identification method B. Cash Over and Short C. Conservatism constraint D. Bank reconciliation E. Retail inventory method F. Interim statements G. Net realizable value H. LIFO method I. Weighted average inventory method J. FIFO method 21. The accounting constraint that aims to select the less optimistic estimate when two or more estimates are about equally likely. _ 2. The expected sales price of an item minus the cost of making the sale. 3. A method for estimating an ending inventory based on the ratio of the amount of goods for sale at cost to the amount of goods for sale at retail price. 4. A report that explains any differences between the checking account balance according to the depositor's records and the balance reported on the bank statement... 5. An inventory pricing methpid that assumes the unit prices of the beginning inventory and of each purchase are weighted by the number of units of each in inventory, the calculation occurs at the time of each sale. 6. Financial statements prepared for periods of less than one year. 7. An inventory valuation method that assumes costs for the most recent items purchased are sold first and charged to cost of goods sold. 8. An inventory valuation method where the purchase cost of each item in ending inventory is identified and used to determine the cost assigned to inventory 9. An inventory valuation method that assumes that inventory items are sold in the order acquired. 10. An income statement account used to record cash overages and cash shortages arising from missing petty cash receipts or from errors in making change