Match the term with the best descriptor.

A. records transactions into a series of documents called journals, accounts, and general ledgers
B. complete set of accounts established and maintained by the organization
C. sometimes referred to as cost accounting
D. book or document in which each transaction is entered in chronological order
E. record keeping aspect of accounting
F. separate recording for each asset and liability
G. serves to discover mistakes after their occurrence
H. accounting procedures, precautions, and forms established to prevent and minimize errors and fraud

A. bookkeeper
B. general ledger
C. managerial accounting
D. journal
E. bookkeeping
F. account
G. audits
H. internal controls