Chapter 1 - Introduction to Accounting and Business
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Across
The authoritative body that has the primary responsibility for developing accounting principles
A claim against the customer created by selling merchandise
The liability created by a purchase on account
The amount by which revenues exceed expenses
Assets used up or services consumed in the process of generating revenues
A business organized under state or federal statutes as a separate legal entity
A concept of accounting that list the economic data in the accounting system to data related directly to the activities of the busi
A concept of accounting in which expenses are matched with the revenue generated during a period by those expenses
The branch of accounting that is concerned with recording transactions using generally accepted accounting principles (GAAP) for a business or other economic unit and with a periodic preparation of various statements from such records
Assets = Liabilities + Owner’s Equity
A list of the assets, liabilities, and owner’s equity as of a specific date, usually at the close of the last day of a month or a year
The rights of creditors that represent debts of the business
Down
Revenue from providing services
A concept of accounting that determines the amount initially entered into the accounting records for purchases
Financial reports that summarize the effects of events on a business
Moral principles that guide the conduct of individuals
An economic event or condition that directly changes an entity’s financial condition or directly affects its results of operations
The form of balance sheet that resembles the basic format of the accounting equation, with assets of the left side and Liabilities on the right side
The amount by which revenues exceed expenses
Generally accepted guidelines for the preparation of financial statements
The resources owned by a business
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