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Across 1. The return of stock (to our firm) by a trade creditor 5. The return of stock (to our firm) by a trade debtor 6. Cost to bring stock to:condition/location ready for sale. This cost cannot be allocated logically 10. Losses s/be recorded when they are probable, so as not to overstate profits. 11. Stock must be valued at the lower of cost and Net Realisable Value 12. A source document that verifies the return of stock (Trade Debtor / Creditor)

Down 2. Label in P&L - to alert owner to changes to stock e.g. stock write-down, loss, gain. 3. Reports should include all information that is useful for decision making. 4. Cost to bring stock to:condition/location ready for sale:c/be alloc logically. 7. Recorded on Stock Card, incurred in order to bring stock into a location & position ready for sale. 8. The estimated SP of stock less any costs involved in its selling, mktg & distb. 9. Reports need to contain information that is free from bias/accurate can be relied on