Solve the Crossword Puzzle

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Across
  1. 1. profit is excess of actual profits over normal profits
  2. 4. Capital Accounts with balances always show credit balance
  3. 8. _________ Goodwill is that goodwill for which the firm has paid consideration in cash or kind.
  4. 10. Revaluation Account or Profit and Loss Adjustment A/c is a
  5. 11. Current accounts are opened if capital is
  6. 12. Excess amount that firm gets over and above market value or assets at time of sale
  7. 13. Goodwill is an _______ Assets
  8. 14. Unrecorded Assets will be _______ in Revaluation Account.
Down
  1. 2. Agreement among partners
  2. 3. Ratio in which one or more partners of firm forego
  3. 5. When the new partner pays for goodwill in cash, the amount should be debited in the firm's book to
  4. 6. In a partnership liability of all partners is
  5. 7. The business of _________ concern may be carried on by all the partners or any of them acting for all.
  6. 9. Unrecorded liabilities will be ______ in Revaluation Account.