Coding Systems: Which type of coding system is indicated in each of the following independent situations? Explain your reasoning..

a) Airport codes (LAX, OGG)

b) Automatically assigned transaction numbers in a cash register

c) Consecutively numbered purchase orders (101, 102, etc)

d) State of Kentucky

e) Invoice numbers

f) National Association of Home Builders chart of accounts

g) Standard chart of accounts included with QuickBooks

h) Telephone numbers

i) Universal Product Codes (UPCs)

j) Zip codes

Terminology; Match the number to the corresponding letter

1) Accrued revenue

2) Credit

3) Debit

4) Deferred revenue

5) Human judgement

6) Information technology

7) Journal

8) Posting

9) Source document

10) Trial balance

a) Book of original entry

b) Cash is received before service is provided

c) Decrease to revenue

d) Increase to liabilities

e) Purchase orders, invoices, and receipts

f) Service is provided before cash is received

g) Simplifies the bookkeeping process

h) Transferring information from the journal to the ledger

i) Used to recognize recordable transactions

j) Verifies the equality of debits and credits in the ledger