Festive Crossword

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Across
  1. 3. Transferring data from the books of prime entry (day books)into the ledgers
  2. 5. Document sent to customer requesting payment for goods or services
  3. 8. Goods bought for resale to customer
  4. 9. What most people would like to see on Christmas Day
  5. 10. - What a business owes to others
  6. 12. This sauce is popular with Christmas dinner
  7. 15. Business owes the bank money
  8. 18. Government department dealing with the collection of tax
  9. 19. What a business owns
Down
  1. 1. Bankers Automated Clearing System
  2. 2. What an organisation spends to run a business
  3. 4. A system used in petty cash
  4. 6. Cheques not yet paid through the bank account
  5. 7. An accounting term for adding up a column of figures
  6. 9. Goods or services provided by a business
  7. 11. Stocks
  8. 13. Reindeer with a poor balance in the bank
  9. 14. Bob Cratchett balanced his books on this
  10. 16. What the owner takes out of the business
  11. 17. Cause of differences between amended cash book and the bank statement