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Across 3. assumption a company intends to continue operations (3 Words) 5. process of using information gathered from financial transactions and records (2 Words) 9. amount earned is less than amount spent; a loss occurs when there is no profit 12. accounting method used to record tax transactions (2 Words) 13. records financial transactions and prepare financial reports 14. designation provided to accountants who have passed the CMA exam and its requirements; CMAs specialize more in financial management than CPAs (4 Words) 15. specializes in recording and analyzing international (non-GAAP) business transactions (2 Words) 18. designation provided to accountants who have passed the CPA exam and its requirements (4 Words) 21. form of accounting which produces information for external use through financial statements (2 Words) 23. maintaining accounting records by hand (3 Words) 25. all information which is relevant to financial statement must be included in the financial statement (2 Words) 26. individuals who own part of a company through stock ownership 27. duty to uphold rules and regulations based on moral values (2 Words) 28. taking actions which benefit society as a whole (2 Words) 30. actual cost of an item needs to be stated, not its current value (2 Words) 31. examines financial records of companies to ensure proper management of funds; usually provides information to law enforcement if necessary (2 Words) 32. person who has an interest in a company

Down 1. common set of accounting rules and procedures; needed in accounting to maintain accuracy and consistency of financial reports (5 Words) 2. ensures business transactions are properly recorded (3 Words) 4. person or company which lends money to another person or company 6. additional costs beyond normal business costs due to an activity or policy (2 Words) 7. maintaining accounting records with the help of computer software (3 Words) 8. produces information mainly for company/management use (2 Words) 10. records and analyzes financial information for internal use by managers (2 Words) 11. maintains and examines records of government agencies (2 Words) 16. accountants must only record information which can be verified (2 Words) 17. provides services to corporations, governments and individuals; can provide services to multiple companies at once (2 Words) 19. process of retrieving, recording, storing and summarizing financial transactions for a business 20. specializes in examining accounting transactions for law enforcement (2 Words) 22. process of recording daily business transactions; only one part of the accounting process 24. expenses must be reported at the same time of the corresponding (matching) revenue (2 Words) 29. amount earned is greater than the amount spent