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Across 2. Abbreviation for Debit 3. Everything the business owes to others 5. Money borrowed and repaid over a period 7. 2-20 form of legal entity 8. Person who owes the buisness money 9. Money paid immediately at time of sale 10. Charge levied by a governmental unit on income 12. Form of legal entity 14. Needed to start a business 15. Process when inventory is exchanged for money 16. Transport used for business 18. Payments made in advance

Down 1. Allowance made for wear and tear of Assets 2. If the owner takes something for personal use 4. Tangible property held for sale or production 6. What the business owns 7. Continuous recording of inventory 11. Something decreasing profit 13. Process of writing transactions into General journal 17. Income statement ending in a negative