Match the concepts: 47 Accounting cycle (Accounting cycle) 48 Unearned or deferred income (Unearned or deferred revenues) 49 Accounting Accumulation System (Accrual basis of accounting) 50 Prepaid or deferred expenses (Prepaid or deferred expenses) 51 Accounting book value (book value) 52 Cumulative Income (Accrued revenues or assets) 53 Revenues 54 Real or permanent accounts (Real accounts) 55 Temporary or nominal accounts (Temporary or nominal accounts) 56 Adjustment Process (Adjust process) 57 net loss 58 Accumulated expenses or debts (Accrued expenses or liabilities) 59 Objectivity concept 60 Unit of measure concept 61 Fiscal year 62 Fixed assets (Fixed assets or plant assets) A Accounts that report balances only during one B. accounting period The analysis and update of the accounts at the end of the period and before the preparation of the financial statements Fixed Asset Cost - Accumulated depreciation ? D Items that are initially recorded as assets but are expected to become expenses over time or through normal business operations E Income that has been earned but not billed or posted to company accounts F The annual accounting period adopted by a company G Resources owned by a company, used in its normal operations, are permanent, and have a long useful life H Accounts that record and maintain a balance from period to period I Items that are initially recorded as debt but are expected to convert to income over time and through normal business operations J Income and expenses are reported in the Income Statement in the period in which they are earned and incurred respectively K The accounting process that begins with the analysis and recording of transactions and ends with the preparation of accounting records for the transactions of the next period L Expenses incurred but not paid or recorded in company accounts M Economic data is recorded in dollars; provides uniformity to the financial statements N Accounting records and financial statements must be based on evidence that can be verified O Decreases owner's equity account P Increases owner's equity account