Books of prime entry

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Across
  1. 4. records rare, unusual transactions
  2. 6. this book of prime entry records cash and bank transactions
  3. 7. records return outwards
  4. 9. records credit sales
  5. 10. describes the cost price of goods bought/ sold
Down
  1. 1. records return inwards
  2. 2. describes the discount given to credit customers
  3. 3. describes the discount obtained from credit suppliers
  4. 5. a short description of a transaction recorded in the general journal
  5. 7. records credit purchases
  6. 8. it describes the system under which a petty cash functions