Arshita

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Across
  1. 4. Loss opposite
  2. 5. Capital employed less liabilities
  3. 7. Partner leaving firm
  4. 11. Person joining firm
  5. 14. Partner's drawings charge
  6. 16. Account showing appropriation
  7. 17. Money withdrawn
  8. 18. Loyal customers create this
  9. 19. Firm's obligations
  10. 21. Return on capital
  11. 22. Excess earning over normal
  12. 24. Amount introduced by partner
  13. 26. Legal agreement
  14. 27. Share in profits
  15. 28. Written agreement among partners
Down
  1. 1. Years purchase method uses this
  2. 2. Method using capital employed
  3. 3. Business resources
  4. 4. Profit sharing agreement
  5. 6. Market image
  6. 8. Intangible value of reputation
  7. 9. One who lends to firm
  8. 10. Partner's reward for work
  9. 12. Expected industry return
  10. 13. Business owned by two or more persons
  11. 15. Method based on average earnings
  12. 20. Compensation for capital
  13. 23. Person sharing profits
  14. 25. Future maintainable earnings
  15. 27. Rate expected