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Across 1. ____ is an example of an asset that is not depreciated 4. An account used to offset the balances of another account is called a _____ account 6. entry accounting record each transaction in two or more accounts. 7. The total of the amounts debited must _____ the total of the amounts credited. 8. Owners of a corporation are referred to as ____________. 10. When expenses exceed revenue a net ____ results. 13. Basic accounting equation is Assets = Liabilities + ___________. 14. Revenuse are unrecorded revenuse that have been earned and for which cash has not been received. 16. Amounts a business owe are known as _______. 17. Expenses paid in advance are referred to as _______ expenses.

Down 1. The general ________ contains the accounts used to prepare the financial statements. 2. ______ are used to record increases in assets. 3. An income statement is prepared for a specific period of time. 5. Occurs when the order of the digits is copied incorrectley, such as writing 542 as 452 or 524. 9. All fixed assets, except land, lose their usefulness, thus, are said to __________. 11. A _____ Balance is used to ensure the debits are equal to credits. 12. Amounts customers owe a business are called accounts __________. 15. Entries are ______ from the journals to the general ledger.