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Across 1. Reports need to contain information that is free from bias / accurate & can be relied on. 4. the return of stock to a trade creditor (to our firm). 7. Losses should be recorded when they are probable, so as not to overstate profits. 8. The only values recorded in a stock card. 9. The estimated selling price of stock less any costs involved in its selling, mktg & distb costs. 11. A source document that verifies the return of stock (Trade Debtor/ Creditor)

Down 2. A label in P&L Statement, this alerts owner to changes to stock e.g. write-down, loss, gain 3. The cost to bring stock into a condition / location ready for sales & it cannot be allocated logically to stock items. 4. The cost to bring stock into a condition / location ready for sales & the cost can allocated logically to stock items . 5. Reports should include all information that is useful for decision making. 6. The return of stock by a trade debtor (to our firm). 10. Stock must be valued at the lower of cost or Net realisable value