Accounting week 5

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Across
  1. 4. (The negative asset account for depreciation - 25 letters 3 Words)
  2. 5. (An expense recorded before cash is paid - 12 letters 2 Words)
  3. 7. (Cash paid before the expense is incurred - 7 letters)
  4. 8. (Adjustments made at the end of an accounting period - 3 letters)
Down
  1. 1. (Income earned but not yet received - 13 letters 2 Words)
  2. 2. (Method where bad debts are recognized when deemed uncollectible - 6 letters)
  3. 3. (The allocation of an asset's cost over its useful life - 11 letters)
  4. 6. (A liability that represents unpaid expenses - 7 letters)