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Across 3. Accountants often refer to a subsidiary ledger as a ____ 6. an organization with the legal rights of a person which many persons or other corporations may own 7. The owner of one or more shares of stock 11. ledger that is summarized in a single general ledger account 12. A form requesting that a vendor sell merchandise to a business 14. An agreement between a buyer and a seller about payment for merchandise 16. A journal amount column headed with an account title 18. The total shares of ownership in a corporation 19. Goods that a business purchases to sell 20. A business that purchases and resells goods 23. A business from which merchandise, supplies, or other assets are purchased 24. A list of assets, usually containing the value of individual items 25. When a periodic inventory is conducted by counting, weighing, or measuring items of merchandise on hand 26. The amount a business pays for goods it purchases to sell 27. A merchandise inventory evaluated at the end of a fiscal period 28. The subsidiary ledger containing vendor accounts 29. buys and resells merchandise primarily to other merchandising businesses

Down 1. A transaction in which the items purchased are to be paid for later 2. An invoice used as a source document for recording a purchase on account transaction 4. A journal used to record only one kind of transaction 5. An account in a general ledger that summarizes all accounts in a subsidiary ledger 6. The assets or other financial resources available to a business 8. An inventory determined by keeping a continuous record of increases, decreases, and the balance on hand of each item of merchandise 9. A merchandising business that sells to those who use or consume the goods 10. Each unit of ownership in a corporation 13. The date by which an invoice must be paid 15. special journal used to record only purchases of merchandise on account 17. legal document that identifies basic characteristics of a corporation, is a part of the application submitted to a state to become a corporation 19. The goods a business has on hand for sale to customers 21. state approves the formation of a corporation by issuing a ____ 22. A form requesting the purchase of merchandise