Across
- 3. anyone who owes money to the business
- 6. a decrease in equity resulting from the costs of the materials and services used to produce the revenue
- 7. the original record of the transaction
- 9. a page to record financial changes
- 13. the process of transferring the accounting entries from the journal to the ledger
Down
- 1. a group or file of accounts
- 2. the first activity in the accounting cycle
- 4. the process of continuing an account or journal on a new page by carrying forward all relevant information from the completed page
- 5. tiny pencil-figure total used in accounts and journals
- 8. Goods and Services Tax
- 10. an amount on the right side of an account
- 11. Accounting Standards for Private Enterprises
- 12. Harmonized Sales Tax
