Determine the accounting term being defined or described by the following statement: The information is provided to support external investment and credit decisions.
Choose from the following terms:
| Recognition principle | Matching principle | Cost principle |
| Materiality concept | Business entity concept | Adequate disclosure |
| Stable-dollar assumption | Financial accounting | Management accounting |
| Cash basis accounting | Accrual basis accounting | Accounts payable |
| Accounts receivable | Prepaid expense | Unearned revenue |
| Unrecorded revenue | Dividend | Profit |
| Loss | Retained earnings | Perpetual inventory system |
| Periodic inventory system | Inventory Shrinkage | Cost of goods sold |
| Stocktake | Depreciation expense |
