Accounting for land improvements requires that the land improvements are capitalized and then over periods benefited by their use. (Enter only one word.)

Accounting for land improvements requires that the land improvements are capitalized and then over periods benefited by their use. (Enter only one word.)

Principle that prescribes use of the same accounting method(s) over time so that financial statements are comparable across periods.

Adjusting entries are made at the of the accounting period, while daily transactions are made throughout the accounting period. (Enter one word per blank.)

A company may make an exception to the accounting rules and not capitalize a long-lived asset if its cost is . (Enter only one word per blank.)

The accounting term for a situation where two or more people act in coordination to circumvent internal controls is (Enter one word per blank).