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Across 1. A account that reduces a related account on financial statement 6. A cash discount on sales 7. The recording of debit and credit parts of a transaction 8. A ledger that is summarized in a single general ledger account 11. Transferring information from a journal entry to a ledger account 14. A form prepared by the customer showing the price deduction taken by the customer for returns and allowances 18. A form prepared by a vendor showing the amount deducted for returns and allowances 20. An amount of cash kept on hand and used for making small payments 21. A business that purchases and sell goods

Down 1. An account in a general ledger that summarizes all accounts in a subsidiary ledger 2. An accounting system showing accounting information for two or more departments 3. The procedure for arranging accounts in a general ledger assigning accoount numbers and keeping records current 4. A cash discount purchases taken by a customer 5. A report of deposits, withdrawals, and bank balance sent to a depositor by a bank 9. A journal use to record only one kind of transaction 10. A deduction that a vendors allows on the invoice amount to encourage prompt payment 12. An equation showing relationships among assets, liabilities, and owner's equity 13. A ledger that contains all accounts needed to prepare financial statements 15. A business paper from which information is obtained for a journal entry 16. An account balance that is opposite the normal balance 17. A form of recording transactions in chronological order 19. A group of accounts