1		2
							3		4				5
															6
	7											8								9
10
											11
					12												13
							14										15
				16
															17					18
													19
									20
			21
										22
																23

Across 1. a group of file of accounts 3. name given to the left side of an account 8. the difference between the money earned and the costs 10. a listing of all account balances at the end of the period 15. economic resources of a business (e.g. equipment, building) 16. name given to evidence of a transaction (i.e. a receipt) 17. a business that perfomrs a service rather than selling a good 20. Canadian Cancer society is an example of this type of organization 21. guidelines followed by accountants when doing their work 22. the difference between the total Dr. and Cr. 23. the money earned by a business for the sale of a good or service

Down 2. someone who owes money to a business 4. shows the financial position of a person or a business 5. a person or business to whom money is owed 6. the total debts of a business (e.g. bank loan, mortgage) 7. a type of software program (i.e. excel) useful in preparing documents 9. the costs incurred (that take place) for a business during a certain period 11. form of business that is owned by shareholders 12. a page used to record information for a particular A, L or OE 13. a business with more than one owner 14. a type of business that buys goods and resells them at a mark up 18. name given to the right side of an account 19. investment by the owner (i.e. the difference between A and L)