Accounting Vocabulary
Across
- 1. A person or business that owes money
- 4. Money owed to a business by its debtors
- 6. A financial statement showing what the business is worth at a point in time – shows assets, liabilities and owners equity
- 8. Assumption that the business will continue into the foreseeable future
- 9. The effects of transactions and other events are recognised when they occur. They are then reported in the financial reports of the periods to which they relate
- 10. Assets less liabilities
- 12. A calculation of the profit made from selling the goods at a higher price than they were bought for
- 14. The goods on hand that are ready or will be ready for sale
- 15. Resources controlled by the entity as a result of past events from which future economic benefits are expected to flow to the entity
Down
- 2. Day to day operating costs of the business
- 3. Recording assets at their purchase or original cost
- 5. A business with just one owner
- 7. A person or business to whom money is owed
- 11. Where the owner uses business money or assets for personal use
- 13. The cost of bringing the goods to the business