Accounting

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Across 4. an equation showing the relationship amoung assets, liabilities and capital. 5. a business owned by one person. 7. an entry recorded in the debit column. 10. value of the owner's equity. 12. the entry to record the beginning balance sheet. 14. each item recorded in a journal. 17. assets taken out of a business for the owner's personal use. 20. an accounting form used to sort and summarize changes in a specific item. 21. the procedure for arranging accounts in a general ledger, selecting account numbers and titles. 22. a group of accounts. 24. a name given to an account. 26. a form for recording accounting information in chronological order. 27. writing an account title and number on the heading of an account form. 28. an increase in capital resulting from the operation of a business. 29. a normal business activity that changes assets, liabilities or owners's equity. 30. an entry recorded in the credit column.

Down 1. accounts used to store info until transferred to the capital account. 2. anything of value that is owned. 3. a decrease in capital resulting from the operation of a business. 6. the difference between the totals of amounts in an accounts debit and credit columns. 8. a business peper from which info is obtained for a general journal entry. 9. a ledger that contains all accounts needed to prepare financial statements. 11. a financial statement that reports assets, liabilities and capital on a specific date. 13. transferring info from general journal entries to ledger accounts. 15. amount owed by a business. 16. a list of account title and numbers showing the location of each account. 18. financial rights to the assets of a business. 19. a form on which a brief message is written describing and entry. 23. planning, keeping, analyzing, and interpreting financial records. 25. a skeleton form of accounting, showing only the debit and credit columns.

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