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Accounting Terms - EOY Challenge

Some answers are multiple words. Use an underscore to represent a space between words.
Across
(concept) A source document is prepared for each transaction.
(concept) The same accounting principles must be followed in the same way in each accounting period.
The standards and rules that accountants follow while recording and reporting financial activities.
(concept) Business activities creating dollar amounts large enough to affect business decisions should be recorded and reported as separate items in the accounting records and financial statements.
An amount recorded on the right side of an account.
(concept) Changes in financial information are reported for a specific period of time in the form of financial statements.
Anything of value that is owned.
A financial statement showing revenue and expenses for a fiscal period.
A group of accounts.
Down
(concept) Revenue is recorded at the time goods or services are sold.
An amount recorded on the left side of an account.
(concept) The process of making accounting estimates is free from bias.
A form for recording transactions in chronological order.
Record that summarizes all the transactions pertaining to a single item in the accounting equation.
(concept) Business transactions are reported in numbers that have common values.
(concept) Financial statements are prepared with the expectation that a business will remain in operation indefinitely.
An amount owed.
Asset created when sales of goods or services are done on account.
A check which has been paid by the bank.
Journal entries used to prepare temporary accounts for a new fiscal period.
(concept) The revenue from business activities and the expenses associated with earning that revenue are recorded in the same accounting period.
A signature or stamp on the back of a check transferring ownership.
Liability created when goods or services are purchased on account.
An accounting tool used to analyze transactions.
A columnar accounting form used to summarize the general ledger information needed to prepare financial statements