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Across 3. an alternate name for Gross Profit [2 wds] 5. lessening of YOUR bill from supplier if you pay early [2 wds] 12. peripheral workers (who support factory line-workers) [2 wds] 13. account for merchandise YOU do not want after buying [2 wds] 20. goods on hand in business for sale (but not yet sold) [2 wds] 22. an import tax 24. source doc reversing a sale/purchase [2 wds] 25. lessening of customer bill if paid early (2/10, n/30) [2 wds] 26. business that buys from manufacturer & sells to retailer 27. inventory system using a COGS section...calculate at year-end 28. business that buys product from wholesaler

Down 1. the excess of Net Sales less COGS [2 wds] 2. lessening of bill if one pays $$$ right away [2 wds] 4. $$$ cost associated with all merchandise purchased [4 wds] 6. alternate name for merchandise [3 wds] 7. costs of paying worker wages (who make product) [2 wds] 8. money is expected from customer upon arrival of the product [3 wds] 9. All $$$ spent on products that have been purchased by customers [4 wds] 10. account for customers who bring back the product they bought [2 wds] 11. the amount of $$$ that one adds to Cost Price to get Sale Price 14. Income Statement with %'s (of Revenue) for comparability [2 wds] 15. begun, but not finished, manufactured items [3 wds] 16. alternate name for credit invoice [2 wds] 17. the base ingredients that manufacturers use to make products [2 wds] 18. $$$ returned if product returned [2 wds] 19. conditions for payment (when on account) [3 wds] 21. inventory system using a COGS account ...known always 23. $$$ associated with shipping incoming products to you [2 wds]