Accountancy

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Across
  1. 5. goods remaining unsold in manufacturing of product as on a particular date
  2. 8. amount payable against purchase of goods or services or both
  3. 9. reduction allowed in the sale value due to poor quality etc
  4. 10. a person who is able to pay his debts
  5. 12. reduction allowed in the value of goods sold
Down
  1. 1. acceptance received from a debtor
  2. 2. recording business transaction in the books of accounts
  3. 3. an evidence of transaction having taken place
  4. 4. amount received from sources that are not of revenue nature
  5. 6. an amount spent to earn revenue
  6. 7. a person or entity to whom amount is payable against purchase of goods
  7. 11. goods purchased for resale or raw materials purchased for manufacturing product