Accounting Lesson 6 Crossword Puzzle

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Across
  1. 5. An accountant who has passed the uniform certified public accounting exam and met the licensing requirement for a state. (Note: Please enter into the puzzle as an acronym.)
  2. 8. Changes recorded on a work sheet to update general ledger accounts at the end of a fiscal period.
  3. 9. A columnar accounting form used to summarize the general ledger information needed to prepare financial statements.
  4. 10. A financial statement that reports assets, liabilities, and owner’s equity on a specific date.
  5. 12. A proof of the equality of debits and credits in a general ledger.
  6. 13. The difference between total revenue and total expenses when total revenue is greater.
Down
  1. 1. A trial balance prepared after adjusting entries are posted.
  2. 2. Journal entries recorded to update general ledger accounts at the end of a fiscal period.
  3. 3. Cash paid for an expense in one fiscal period that is not used until a later period.
  4. 4. A financial statement showing the revenue and expenses for a fiscal period.
  5. 6. The difference between total revenue and total expenses when total expenses are greater.
  6. 7. The length of time for which a business summarizes its financial information and reports its financial performance.
  7. 11. A fiscal period consisting of 12 consecutive months.