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14 terms

AIS Chapter 16

STUDY
PLAY
Journal Voucher File
The set of journal entries that updated the general ledger.
Audit Trail
A detective control that can be used to trace changes in general ledger account balances back to source documents.
Trial Balance
A report listing the balances of all general ledger accounts.
XBRL
eXtensible Business Reporting Language is a variant of XMLO specifically designed for use in communicating the content of financial data. It does this by creating tags for each data item that look much like the tages used by HTML.
Instance Document
A file that contains specific data values for a set of XBRL elements for a specific time period or point in time.
Element
An individual financial statement item.
Taxonomy
A set of files that defines XBRL elements and specifies the relationships among them.
Schema
A file that defines the attributes of XBRL elements.
Linkbases
One or more XBRL files that define the relationships among elements found in a specific instance document.
Style Sheet
A file that explains how to display an XBRL instance document.
Extension Taxonomy
A file containing a set of customized tags to define new XBRL elements that are unique to a specific organization.
Responsibility Accounting
Evaluating performance based on controllable costs.
Flexible Budget
Evaluating performance by computing standards in light of actual activity levels.
Balanced Scorecard
A multi-dimensional performance report.