create a crossword puzzle on basic accounting terms for class xi

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Across
  1. 2. – Excess of expenses over income.
  2. 6. Payable – Money the business owes.
  3. 8. – Excess of income over expenses.
  4. 9. – Costs incurred to earn revenue.
  5. 10. – Book of original entry.
  6. 12. – Owner’s investment in the firm.
  7. 14. – Income earned from operations.
  8. 15. – Obligations payable by the business.
  9. 17. Balance – Statement to check debit-credit equality.
  10. 18. – Goods held for sale.
Down
  1. 1. Sheet – Statement showing assets and liabilities.
  2. 3. – Reduction in asset value over time.
  3. 4. Statement – Statement showing profit or loss.
  4. 5. – Entry on the right side of an account.
  5. 7. Flow – Movement of cash in and out.
  6. 9. – Owner’s claim on assets.
  7. 11. – Entry on the left side of an account.
  8. 13. Receivable – Money owed to the business.
  9. 15. – Principal book of accounts.
  10. 16. – Resources owned by a business.