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Across 1. A decrease in owner's equity resuilting from the operation of a business. 6. The percentage relationship between on e financial statement item and the total that includes that item. 9. Jornal entries recorded to update general ledger accounts at the end of a fiscal period. 11. Transferring information from a journal entry to a ledger account. 12. A form for recording transactions in chronological order. 14. A proof of the equality of debits and credits in a general ledger. 15. Journal entries used to prepare temporary accounts for a new fiscal period. 19. A sale for which cash will be revieved at a later date. 20. The series of accounting activities included in recording financial information for a fiscal period. 22. A list of accounts used by a business. 25. A columnar accounting form used to summarize the general ledger information needed to prepare financial statements. 27. A financial statement that reports assets, liabilities, and owner's equity on a specific date. 28. Financial rights to the assets of a business. 29. The length of time for which a business summarizes and reports financial information. 31. An accounting device used to analyze transactions. 32. Anything of value that is owned. 33. The amount recorded on the left side of the T account. 34. The amount added to the cost of merchandise to establish the selling price. 35. An increase in owner's ewuity resulting from the operation of a business.

Down 2. The side of the accouint that is incerased. 3. A grounp of accounts. 4. Writing an account title and number on the heading of an account. 5. A journal amount column that is not headed with an account title. 7. A check that a bank refuses to pay. 8. Goods that a merchandising business purchases to sell. 10. A journal with tow amount columns in which all kinds of entries can be recorded. 13. The account used to summarize the owner's equity. 16. A business that performs an activity for a fee. 17. A report of deposits, withdrawls, and bank balances sent to a depositor by a bank. 18. An ammount recorded on the left side of a T account. 21. A business in which two or more persons combine their assets and skills. 23. A bank card that, when making purchases, automatically deducts the amouint of the purchase from the checking account of the card holder. 24. A form on which a brief message is written describing a transaction. 26. Assets taken out of a business for the owner's personal use. 30. A form describing the goods or services sold, the quantity, and the price.