Accounting crossword

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Across
  1. 2. Book where transactions are classified account-wise
  2. 3. Right-hand side of an account
  3. 4. Statement prepared to check the arithmetical accuracy of ledger accounts
  4. 9. Document showing details of goods sold on credit
  5. 11. Left-hand side of an account
  6. 12. Income earned from business activities
  7. 14. Goods sold by the business
  8. 16. Excess of revenue over expenses
  9. 18. Statement showing revenues and expenses
Down
  1. 1. Financial statement showing assets, liabilities and equity
  2. 2. Amounts owed by a business to outsiders
  3. 5. Excess of expenses over revenue
  4. 6. Money introduced by the owner into the business
  5. 7. Owner’s claim in the business
  6. 8. Resources owned by a business
  7. 10. Goods bought for resale
  8. 11. Person who owes money to the business
  9. 13. Cost incurred to earn revenue
  10. 15. Book in which transactions are first recorded
  11. 17. Person to whom the business owes money