Ten interrelated components that are most directly related to measuring the performance and financial status of an enterprise are given below.

Assets   Distributions to owners  Expenses

Liabilities  Comprehensive income  Gains

Equity  Revenues   Losses

Investments by owners               

Recognize the element or elements related with the 12 items below.

(a) Arises from incidental or peripheral transactions.      

(b) Obligation to transfer resources arising from a past transaction.         

(c) Increases ownership interest.            

(d) Declares and pays cash dividends to owners.              

(e) Increases in net assets in a period from non-owner sources.               

(f) Items characterized by future economic benefit or service potential.               

(g) Equals increase in assets less liabilities through the year, after adding distributions to owners and subtracting investments by owners.

(h) Arises from income statement activities that constitute the entity's ongoing central or major operations.

(i) Residual interest in the assets of the enterprise after deducting its liabilities.

(j) Increases assets through a period through sale of product.   

(k) Decreases assets through the period by purchasing the company's own stock.           

(l) Includes all changes in equity during the period, except those resulting from investments by owners and distributions to owners.