Easy

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Across
  1. 2. - A cost paid or accounted for in advance of use
  2. 4. - A book or system for recording transactions
  3. 6. - A cost recorded before it is paid
  4. 7. - The decrease in an asset’s value over time
  5. 8. - Money or resources available to run a business
Down
  1. 1. - A balance owed by the business to a supplier
  2. 3. - To compare records to confirm they match
  3. 5. - A balance owed to the business by a customer