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Accounting Terms, Chapters 1-10

Kristie Roberts

Find the thirty-five words in the crossword puzzle with the given clues.

Bank Statement The side of the accouint that is incerased.
Fiscal Period The percentage relationship between on e financial statement item and the total that includes that item.
Component Percentage The account used to summarize the owner's equity.
Invoice A business in which two or more persons combine their assets and skills.
Asset An ammount recorded on the left side of a T account.
Expense A financial statement that reports assets, liabilities, and owner's equity on a specific date.
Opening An Account A columnar accounting form used to summarize the general ledger information needed to prepare financial statements.
Partnership Goods that a merchandising business purchases to sell.
Posting A check that a bank refuses to pay.
Debit Card Transferring information from a journal entry to a ledger account.
Journal A report of deposits, withdrawls, and bank balances sent to a depositor by a bank.
Closing Entries A bank card that, when making purchases, automatically deducts the amouint of the purchase from the checking account of the card holder.
Balance Sheet A list of accounts used by a business.
General Jorunal The amount added to the cost of merchandise to establish the selling price.
Trial balance A business that performs an activity for a fee.
Sale On Account A sale for which cash will be revieved at a later date.
Debit A form describing the goods or services sold, the quantity, and the price.
Merchandise The amount recorded on the left side of the T account.
Ledger A proof of the equality of debits and credits in a general ledger.
Adjusting Entries Journal entries used to prepare temporary accounts for a new fiscal period.
Equities A grounp of accounts.
Withdrawls The length of time for which a business summarizes and reports financial information.
Service Business A journal with tow amount columns in which all kinds of entries can be recorded.
General Amount Column Assets taken out of a business for the owner's personal use.
Dishonored Check A decrease in owner's equity resuilting from the operation of a business.
Chart Of Accounts Writing an account title and number on the heading of an account.
Markup An increase in owner's ewuity resulting from the operation of a business.
T Account Anything of value that is owned.
Memorandum Jornal entries recorded to update general ledger accounts at the end of a fiscal period.
Accounting Cycle A form for recording transactions in chronological order.
Normal Balance A form on which a brief message is written describing a transaction.
Revenue Financial rights to the assets of a business.
Credit An accounting device used to analyze transactions.
Work Sheet A journal amount column that is not headed with an account title.
Capital The series of accounting activities included in recording financial information for a fiscal period.

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