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Accounting

Jared Hall

So Malinda can have fun learning her accounting homework and ACE her next Test! :)<3 <3 <3 <3 <3

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Across
3.Gross profit expressed as a percentage of net sales. Also called gross profit
4.An alternative to the perpetual inventory system. It eliminates the need for recording the cost of goods sold as sales occur. However, the amounts of inventory and the cost of goods sold are not known until a complete physical inventory is taken at year-end.
10.A general ledger account that summarizes the content of a specific subsidiary ledger.
11.A debit balance account that is offset against revenue in the income statement. Examples include Sales Discounts and Sales Returns and Allowances.
12.Electronic cash registers used for computer-based processing of sales transactions. The POS terminal identifies each item of merchandise from its bar code and then automatically records the sale and updates the computer-based inventory records. These terminals permit the use of perpetual inventory systems in many businesses that sell a high volume of low-cost merchandise.
13.A ledger containing separate accounts for each of the items making up the balance of a control account in general ledger. The total of the account balances in a subsidiary ledger are equal to the balance in the general ledger control account.
15.The procedure of counting all merchandise on hand and determining its cost.
16.The repeating sequence of transactions by which a business generates its revenue and cash receipts from customers.
17.A comparison of sales figures at established stores with existing "track records."
Down
1.a measure of efficient use of available space.
2.Merchandise intended for resale to customers
5.Net sales revenue minus the cost of goods sold.
6.An accounting records or device designed for recording large numbers of a particular type of transaction quickly and efficiently. A business may use many different kinds of special journals.
7.A system of accounting for merchandising transactions in which the Inventory and Cost of Goods Sold accounts are kept perpetually up-to-date
8.The loss of merchandise through such causes as shoplifting, breakage, and spoilage
9.The cost to a merchandising company of the goods it has sold to its customers during the period.
14.Gross sales revenue less sales returns and allowances and sales discounts. The most widely used measure of dollar sales volume; usually the first figure shown in an income statement.

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