Accountancy

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Across
  1. 2. a separate column is made for 'Credit Note No'
  2. 4. sent when a sales invoice is under charged by mistake
  3. 5. less authentic and reliable in comparison to books of original entry
  4. 7. reduction in the value of goods sold allowed by the seller
  5. 9. the amount paid to the owner of a mine or patent for using their right or patent
  6. 10. account whose debit and credit totals are ____, is not entered in trial balance
Down
  1. 1. difference in the trial balance is placed to a newly opened acount
  2. 3. discarding the old plant & machinery due to new inventions
  3. 6. estimated sale value of an asset after its working life
  4. 8. purchase book is a part of