Accounting crossword

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