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1. To classify and summarize a single item of an account group, we use a form called an _______. 2. The accounts make up a record called a ______. 3. The left side of the account is known as the _______, while the right side of the account is known as the _________. 4. Expenses are debited because they decrease _________. 5. The schedule showing the balance of each account at the end of the period is known as the ___________. Answers: 1. account; 2. ledger; 3. debit, credit; 4. capital; 5. trial balance



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To Prove: Area of ABCD bh Plan: When a perpendicular is dropped to the base, extended, a rectangle is formed having the same base and altitude as the parallelogram. By adding congruent triangles to a common area, the rectangle and parallelogram are proved equal in area.

PROOF:

Statements 1. Draw CF ' AD (extended). 2. CF y BE 3. BC y AD 4. /CFD and /BEA are right angles. 5. BCFE is a rectangle. 6. AB > CD, CF > BE 7. ^ABE > ^DCF 8. Area(quadrilateral BCDE ) area(quadrilateral BCDE ) 9. Area (^ABE ) area (quadrilateral BCDE) area(^DCF) area (quadrilateral BCDE) or area (~ABCD) area(rectangle BCFE) 10. Area of rectangle BCFE 11. Area of ~ ABCD bh bh





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Reasons 1. Through an external point, a line may be drawn perpendicular to a given line. 2. Segments perpendicular to the same line are parallel. 3. Opposite sides of a parallelogram are parallel. 4. Perpendiculars form right angles. 5. A parallelogram having a right angle is a rectangle. 6. Opposite sides of a parallelogram are equal. 7. Hy-leg 8. Reflexive property 9. If equals are added to equals, the sums are equal.

A style sheet is (usually) intended to provide the markup needed to present a document, whether it is intended for a Web browser, personal digital assistant (PDA), or text-to-speech device. The structure of the style sheet is based on the three main elements of a presentable document: Content Layout Style

10. The area of a rectangle equals the product of the lengths of its base and altitude. 11. Substitution Postulate

13. The area of a triangle is equal to one-half the product of the length of one side and the length of the altitude to that side.

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business cannot change its inventory valuation method any time it choos es. Once a method has been adopted, the business should use the same procedure from one period to the next. If management feels a need to change, permission must be granted by the IRS. The business must then follow speci c authoritative guides that detail how the changes should be treated on nancial statements. Costing Inventory: Average Cost Valuation The average cost valuation system, also known as weighted average, is based on the average cost of inventory during the period and takes into consideration the quantity and the price of the inventory items by as signing the same amount of cost to identical items. In other words, it spreads the total dollar costs of the goods available for sale equally among all the units. The ending inventory is determined by the following proce dure: 1. The cost of the total number of units available for sale (beginning inventory plus purchases) is divided by the total units available for sale. 2. The number of units in the ending inventory is multiplied by this weighted average gure.

Given: ^ABC, length of base AC b, length of altitude BD h 1 To Prove: Area of ^ABC 2bh Plan: Drawing BE i AC and EC i AB forms a parallelogram having the same base and altitude as the triangle. Then the area of the triangle is half the area of the parallelogram.

PROOF:

Statements 1. Draw BE i AC, CE i AB. 2. ABEC is a parallelogram with base b and altitude h. 1 3. Area(^ABC) 2area ( ~ABEC) 4. Area(~ABEC) 5. Area of ^ABC

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