Chapter 9
Across
- 1. journal used to record only one kind of transaction
- 4. listing of vendor accounts, account balances, and the total amount due to all vendors
- 9. an organization with the legal rights of a person
- 10. purchasing and reselling goods
- 14. iventory determined by keeping a continuous record of increases & decreases
- 15. price listed in a catalog or on an internet site
- 18. a business that buys and resells merchandise
- 20. the owner of one or more shares
- 26. agreement between a buyer and a seller
- 29. list of assets, usually containing the value of individual items
- 30. each unit of ownership
- 31. goods a business has on hand for sale
- 33. goods that a business purchases to sell
- 34. merchandise inventory evaluated at the end of fiscal period
- 36. journal amount column that is not headed with an account title
- 38. form requesting the purchase
- 39. merchandising business that sells to those consume the goods
- 40. price after the trade discount has been deducted
- 41. ubsidiary ledger containing vendor accounts
Down
- 2. when a company that has purchased merchandise
- 3. a business from which merchandise, supplies, or other assets are purchased
- 5. transaction in which the items purchased are to be paid for later
- 6. legal right for a business to conduct operations
- 7. invoice used as a source document for recording a purchase
- 8. maximum outstanding balance allowed to a customer by a vendor
- 11. special journal used to record only purchases of merchandise on account
- 12. total shares of ownership in a corporation
- 13. special journal used to record only cash payment
- 16. a periodic inventory is conducted by counting, weighing, or measuring items of merchandise on hand
- 17. account that reduces a related account
- 19. ledger that is summarized in a single general ledger
- 21. the asests or other financial resources available
- 22. period of time during which a customer may take a cash discount
- 23. account in a general ledger that summarizes all accounts
- 24. amount of a buisness pays for goods it purchases to sell
- 25. reduction in the list price
- 27. legal document that identifies basic characteristics
- 28. journal amount column headed with an account title
- 32. form requesting that a vendor sell merchandise to a business
- 35. date by which an invoice must be paid
- 37. deduction that a vendor allows on an invoice