"FM3.07 Budget Management for FM": HTML5 Crossword

Across

5. A department that has expenses but is not directly producing revenues (4,6)
7. A written sales contract between buyer and seller detailing the exact goods or services to be supplied (8,5)
8. Process for investigating the difference between budgeted and actual results (8,8)
10. Actual spend is more than predicted (7,7)
12. The amount of money allocated to the maintenance and growth of a business (7,6)
15. Numerical data (12)
17. Type of purchase order used to provide goods or services on an on-going basis (7)
18. Legal debts or obligations that arise during the course of business operations (11)
19. A factor that can causes a change in the cost of an activity (4,6)

Down

1. Movement of money in and out of the business (4,4)
2. Transfer of funds from one budget to another (8)
3. A statement of the financial position of the company (7,5)
4. Financial document used to project future income and expenses (6)
6. Budget starting from scratch each year (4,5,6)
9. BUDGET Budget based on the previous year's budget (11)
11. Reduction in the value of an asset over a period to time (12)
13. Costs that can be predicted with some degree of accuracy (5,5)
14. A long term asset with a usable life of more than one year (5,5)
16. Money unaccounted for but still owing at the period end (8)