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

Across

1. Type of purchase order used to provide goods or services on an on-going basis (7)
4. Movement of money in and out of the business (4,4)
5. Transfer of funds from one budget to another (8)
7. A written sales contract between buyer and seller detailing the exact goods or services to be supplied (8,5)
8. BUDGET Budget based on the previous year's budget (11)
9. Actual spend is more than predicted (7,7)
11. Reduction in the value of an asset over a period to time (12)
12. Costs that can be predicted with some degree of accuracy (5,5)
14. Budget starting from scratch each year (4,5,6)
18. Numerical data (12)

Down

2. Money unaccounted for but still owing at the period end (8)
3. A department that has expenses but is not directly producing revenues (4,6)
6. Process for investigating the difference between budgeted and actual results (8,8)
10. Financial document used to project future income and expenses (6)
12. A long term asset with a usable life of more than one year (5,5)
13. A factor that can causes a change in the cost of an activity (4,6)
15. The amount of money allocated to the maintenance and growth of a business (7,6)
16. A statement of the financial position of the company (7,5)
17. Legal debts or obligations that arise during the course of business operations (11)