Across
- 4. Book used to record cash transactions.
- 5. Left side of an account.
- 8. Amounts owed by a business.
- 11. Money invested by the owner into the business.
- 12. Resources owned by a business.
- 13. Goods held for resale.
Down
- 1. Person or business to whom money is owed.
- 2. Goods sent back
- 3. Book of original entry
- 6. Owner's interest in the business
- 7. Reduction in value of non-current assets
- 9. Bill for goods sold on credit.
- 10. Money or goods taken by the owner.