ACCOUNTING BOOKS AND JOURNALS

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Across
  1. 5. – Cash or assets taken out by the owner.
  2. 7. The book of final entry where transactions are classified and summarized.
  3. 9. Left side of an account.
  4. 10. – Resources owned by the business.
  5. 11. List of all account balances to check mathematical accuracy.
  6. 13. List of all account titles and codes used by the company.
  7. 14. – Income earned by the business.
  8. 16. Right side of an account.
  9. 18. The process of transferring journal entries to the ledger.
  10. 19. A simple form of a ledger resembling the letter "T".
  11. 20. – Cost incurred to operate the business.
Down
  1. 1. The side (debit or credit) where an account naturally increases.
  2. 2. – Goods available for sale.
  3. 3. Records specific types of transactions such as sales or cash disbursements.
  4. 4. – Statement showing assets, liabilities, and equity.
  5. 6. The book of original entry where transactions are first recorded.
  6. 8. – Owner’s investment in the business.
  7. 12. Series of steps in recording and summarizing financial transactions.
  8. 15. Records all types of business transactions.
  9. 17. – Owner’s claim on the assets of the business.