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"The Accounting Cycle": HTML5 Crossword

Across

1. Graphic representation of a general ledger account in which each account is visually split into left and right sides (2 words) (1,7)
2. Records financial information on the right side of an account (1 word) (6)
8. Interrelated objectives and fundamentals of accounting principles for financial reporting (2 words) (10,9)
11. Step-by-step process to record business activities and events to keep financial records up to date (2 words) (10,5)
12. Business activity or event that has an effect on financial information presented on financial statements (1 word) (11)
13. Account that has a normal balance opposite of normal balance for the broad category to which the account belongs (2 words) (6,7)
14. Comprehensive listing of all of a company’s accounts with their individual balances (2 words) (7,6)
17. Expected balance each account type maintains, which is the side that increases (2 words) (6,7)
19. Traceable record of information that contributes to the creation of a business transaction (2 words) (8,6)

Down

1. List of all accounts in the general ledger that have nonzero balances (2 words) (5,7)
3. Requires the sum of the debits to equal the sum of the credits for each transaction (3 words) (6,5,10)
4. Items paid for in advance of their use (2 words) (7,8)
5. Record of all transactions (1 word) (7)
6. More than one account is listed under the debit and/or credit column of a journal entry (2 words) (8,5)
7. Takes all transactions from the journal during a period and moves the information to a general ledger (ledger) (1 word) (7)
9. Only one debit account and one credit account are listed under the debit and credit columns of a journal entry (2 words) (6,5)
10. Account numbering system that lists all the accounts a business uses in its day-to-day transactions (3 words) (5,2,8)
15. Records financial information on the left side of each account (1 word) (5)
16. One operating cycle of a business, which could be a month, quarter, or year (1 word) (6)
18. Record showing increases and decreases to assets, liabilities, and equity found in the accounting equation (1 word) (7)

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