Listed Below Are Five Terms Followed by a List of Phrases

question 136

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the most correct term.
-Changes in accounting estimates

• A)No journal entry needed, but disclosure is required.
• B)Handled prospectively.
• C)Adjustment to retained earnings of earliest year reported.
• D)Not used for changes in accounting principle.
• E)Information for change in reporting entity.

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Definitions:

Sternum

A bone that forms the front and middle portion of the rib cage; also called the breastbone or breast plate.

AV Node

The atrioventricular node, a part of the heart's electrical system that acts as a gatekeeper, slowing the electrical current before it passes from the atria to the ventricles.

SA Node

The sinoatrial node, also known as the heart's natural pacemaker, is a cluster of cells situated in the right atrium of the heart that regulates the heart's rhythm by generating electrical impulses.

Bundle of His

A collection of heart muscle cells specialized for electrical conduction that transmits the electrical impulses from the atrioventricular node to the ventricles of the heart.