Accountancy crossword

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Across
  1. 2. reduction allowed i the sale value due to (say) poor quality, excess supply etc.
  2. 5. claim of the owners in the business
  3. 6. return: return of goods sold
  4. 8. recording business tractions in the books
  5. 9. a person who owns the business
  6. 10. an economic unit which may be business enterprise or non business entity
  7. 12. decrease in book value of an asset
Down
  1. 1. amount spent or liability incurred for acquiring assets
  2. 3. unsold goods
  3. 4. purchase of goods to be sold or for manufacture of goods
  4. 7. a person unable to pay his debts
  5. 11. an evidence of transactions having taken place