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BLEM Financial Reporting for Income and Cash Flow are listed and phrases A Prior by placing the letter identified in the FASB's framework Match the

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BLEM Financial Reporting for Income and Cash Flow are listed and phrases A Prior by placing the letter identified in the FASB's framework Match the terms period adjustment the term by the appropriate desoriptoon their F. Income from continuing operations G, D, operating allocation E. activities (income stmt) Matching principle H. Single-step inoome statement. Nonoperating activities (income strmt) J activities 1. Expenses are recognized in the same time period as the related revenues 2. Related to the and disposition of long-term assets. 3. Associates income tax with various parts of total income the income statement. 4. Income from an identifiable business component that from transactions or events that are not likely to occur in the foreseeable future. 6. Groups all revenues and gains. 7. Made to correct a material error, 8. Not directly related to a firm's principal revenue generating activities. 9. Directly related to the p revenue 10, income that is more useful to analysts in predicting future income than current net income. PROBLEM Ill-Basic Concepts in Accounting for Revenue terms and phrases with for Revenues. Match the terms with their descriptions by placing the letter designating the term by the appropriate description. A. Contra-account to Construction in Progress F. Revenue recognized after project is complete. B. When all requirements for revenue are met. G. Shown as a liability on the balance sheet. C. inancial Statements covering less than one year. H. Current Asset on Balance Sheet from customer. D. Promises to transfer goods or services to customers l. Amount seller is entitled to receive obligations. E. Recognized over time as services performed J. Agreement creating legal rights and are 1. Billings on Construction Contract. 2. Performance obligations. 3. Interim Reports. 4. Continuing franchise fees. 5. Revenue is recorded. 6. Contract. 7. Completed contract method. 8. Construction in Progress. 9. Billings in excess of Construction in Progress. 10. Transaction Price

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