Across
- 3. Principle requiring accountants to record value of assets at historical cost price
- 6. Business form with details of a transaction where goods or services are sold for cash
- 10. A mistake due to misplacing a decimal point
- 12. Recording the journal page number in the account and the account number in the journal
- 13. Anyone who is owed money
- 14. Ease with which an asset can be converted to cash
- 15. Examining account records and internal controls to express an opinion on a business's financial position
Down
- 1. Difference between total assets and total liabilities
- 2. An IFRS rule allowing accountants to record assets at market price
- 4. A Statement showing financial position of a person, business, or organizer
- 5. A sum of money sent
- 7. A group or file of accounts often stored as pages in a book
- 8. A personal withdrawal decreasing equity
- 9. A form of business owned by shareholders
- 11. Business paper and original record of transaction