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ACC IG Definitions D - I

Across
End-of-financial period statement of sole trader and partnerships to calculate profit.
An amount owing at the end of a financial period.
Payments made to purchase good or services to run the business on a day-today basis.
Where a transaction is overlooked and no debit or credit entry is made
The loss in value of non-current asset over its useful life
Manufacturing cost that are attributable to a single product
Down
Assets which have a monetary value but not a physical presence
The withdrawal of money by the owner of a business for private use
A book of prime entry used to make the first record of transactions which could not go into the other books of prime entry.
A part of the double entry system that is used to keep all the accounts except for the trade receivable and trade payable's accounts.
Stock
Heading for capital and reserves of a company
A system for maintaining a petty cash book which gives the petty cashier a fixed petty cash float.
A source document used by a purchaser to notify the seller that goods are being returned.