Answer:
A. Cost center.
B. Departmental accounting system.
C. Investment center.
D. Operating department.
E. Service department.
F. Profit center.
G. Responsibility accounting system.
Explanation:
A. Cost center: incurs costs without directly yielding revenues.
B. Departmental accounting system: provides information used to evaluate the performance of a department.
C. Investment center: holds manager responsible for revenues, costs, and investments.
D. Operating department: engages directly in manufacturing or in making sales directly to customers.
E. Service department: does not directly manufacture products but contributes to profitability of the entire company.
F. Profit center: incurs costs and also generates revenues.
G. Responsibility accounting system: provides information used to evaluate the performance of a department manager.
