Cashbook, Cash Flow Statement, Balance Sheet, Trading Account, and Profit & Loss Account.

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Across
  1. 2. Total purchases of stock minus any returns or allowances.
  2. 4. Current Assets / Current Liabilities; measures liquidity.
  3. 5. (Gross Profit / Sales Revenue) x 100; shows how much profit is made after COGS.
  4. 8. Costs incurred during regular operations, such as wages, rent, and utilities.
  5. 9. Debts due to be paid within one year (e.g., accounts payable, short-term loans).
  6. 12. Total amount earned from selling goods or services.
  7. 13. Margin (Net Profit / Sales Revenue) x 100; shows how much profit is made after all expenses.
  8. 20. Debts due after one year, such as long-term loans or bonds.
  9. 22. Resources owned by the business, which provide future economic benefits.
  10. 23. Money received by a business, recorded in the cashbook.
  11. 24. Entries that decrease assets or increase liabilities, recorded on the right side of the cashbook.
  12. 25. b/d (brought down): The opening balance of cash at the start of a period.
  13. 26. The owner's interest in the business, calculated as assets minus liabilities.
  14. 30. Current assets minus current liabilities; indicates liquidity.
  15. 31. The profit remaining after all operating expenses have been deducted from gross profit.
  16. 33. Money paid out by a business, recorded in the cashbook.
  17. 34. (Gross Profit / Sales) x 100; shows how efficiently a business is producing goods.
  18. 35. (Current Assets - Inventory) / Current Liabilities; a stricter test of liquidity.
  19. 36. The value of stock at the beginning of the accounting period.
Down
  1. 1. Total capital invested in the business, including equity and long-term liabilities.
  2. 3. Assets that can be converted into cash within one year (e.g., cash, inventory, receivables).
  3. 6. Another term for sales revenue, the total income from trading.
  4. 7. Profits retained in the business for reinvestment rather than distributed as dividends.
  5. 9. The value of stock remaining at the end of the accounting period.
  6. 10. (Net Profit / Sales) x 100; measures profitability after all expenses
  7. 11. The difference between sales revenue and COGS (Sales - COGS).
  8. 14. Entries that increase assets or reduce liabilities, recorded on the left side of the cashbook.
  9. 15. c/d (carried down): The closing balance of cash at the end of a period, carried forward to the next period.
  10. 16. Obligations the business owes to others, to be paid in the future.
  11. 17. The direct cost of producing or purchasing the goods sold during a period.
  12. 18. The difference between cash inflows and outflows during a specific period.
  13. 19. Costs associated with borrowing, such as loan interest.
  14. 21. Total Liabilities / Equity; indicates financial leverage and risk.
  15. 27. Taxes payable on the business’s profits.
  16. 28. Profits distributed to shareholders.
  17. 29. Long-term assets such as property, plant, and equipment.
  18. 32. (Net Profit / Capital Employed) x 100; measures efficiency of capital use.