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The Accounting Game

Rowan and Ali

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Across
1.A resource controlled by the entity as a result of past events, from which future economic benefits is expected for 12 months or less.
4.The characteristic that states that: Reports should be presented in a manner that makes it easy for the user to comprehend their meaning.
7.A resource controlled by the entity as a result of past events, from which a future economic benefit is expected for more than 12 months.
8.A present obligation of the entity as a result of past events, of which the settlement is expected to result in an outflow of economic benefits in the next 12 months.
11.The characteristic that states that: Reports should contain all relevant information which is useful for decision-making.
12.The characteristic that states that: Reports should contain information verified by source document evidence.
14.A resource controlled by the entity as a result of past events, from which future economic benefits are expected.
15.The principle that states that: Transactions should be recorded at their original purchase price.
16.The principle that states that: The business is separate from the owner and other entities, and its records should be kept on that basis.
17.A claim on the assets of the firm, consisting of both liabilities and owner's equity.
Down
2.A present obligation of the entity as a result of past events, of which the settlement is expected to result in an outflow of economic benefits sometime after the next 12 monthss.
3.The principle that states that: The life of the business is assumed to be continuous, and its records are kept on that basis.
5.The principle that states that: All items must be recorded and reported in the currency of the country of location where the reports are being prepared.
6.The principle that states that: The life of the business must be divided into 'periods' of time to allow reports to be prepared.
8.The principle that states that: The business should use the same accounting methods to allow for the comparison of reports from one period to the next.
9.The characteristic that states that: Reports should be comparable over time through the use of consistent accounting procedures.
10.The principle that states that: Losses should be recorded when probable, but gains only when certain.
13.A present obligation of the entity as a result of past events, of which the settlement is expected to result in an outflow of economic benefits.

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