Across
- 4. tiny pencil-figure total used in accounts and journals
- 8. the original record of the transaction
- 10. Accounting Standards for Private Enterprises
- 13. A business involving more than one owner
- 15. A balance column account has debit amounts, credit amounts, and _______
Down
- 1. the first activity in the accounting cycle
- 2. a group or file of accounts
- 3. Recording revenues and expenses when they occur
- 5. a page to record financial changes
- 6. an amount on the right side of an account
- 7. Goods and Services Tax
- 9. Harmonized Sales Tax
- 11. a decrease in equity resulting from the costs of the materials and services used to produce the revenue
- 12. the process of transferring the accounting entries from the journal to the ledger
- 14. anyone who owes money to the business