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Accounting Practices & Procedures

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Across
1.A method of calculating depreciation........ ....
4.What happens to assets and liabilities at the end of the reporting period?........
5.At the end of a reporting period, the amount that is yet to be depreciated over the rest of the assets useful life is known as the........ .....
7.What qualitative characteristic relates to the recording of depreciation?.........
11.Prepaid expense is classified as a what in the Balance Sheet?....... .....
13.Closing entries for revenues and expenses is done in which journal?.......
14.Accrual accounting we are matching revenues......with expenses ........
16.Accounts closed to the profit and loss summary account?........
17.The area that records inflows and outflows from the selling of goods or services and the paying of suppliers is which?.........
19.The purchase price of a depreciable asset is referred to as the.......... ....
22.Making adjustments at the end of the reporting period in order to only include revenue earned and expenses consumed are referred to as what?....... ... ...........
25.An example of an item that would affect profit but have no affect on the cash balance
26.A common example of a prepaid expense is.........
28.Drawings is transferred to which account at the end of the reporting period?.......
29.Which area records cash inflows and outflows in relation to the sale and purchase of non current assets?.........
30.What accounting statement do we record cash flows?.... ....
31.Which area records cash inflows and cash outflows in relation to the equities of the business?.........
Down
2.The amount of depreciation written off up until the balance sheet is prepared for the current reporting period, is known as what?........... ............
3.An acccounting report that reflects the elements of the accounting equation....... .....
6.What is one of the accounting priniciples that relates to the recording of depreciation?......... ......
8.Payment made in advance for a particular type of expense is known as what?.......
9.Depreciation is classified as what type of account?.......
10.An expense that is still owing at balance day is known as an....... expense
12.Writing prepaid or including prepaid in the Income Statement is known as an .....
15.An example of an item that would reduce the bank account but have no effect on profit.... ........
18.A way of checking to see that debit entries equal the credit entries recorded in a ledger is to complete a what?..... .......
20.What is calculated in the profit or loss summary account?...... ....
21.What is the term given to writing off a part of a non current asset in each reporting period of the assets useful life?............
23.Income statement allows you two calculate what type of profits?..... ...
24.The cash flow statement is broken up into how many important areas?.....
27.A common example of an accrued expense is.....

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