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Simple Business Accounting - Crossword

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Across

1. A flow rather than a stock, this shows the revenues and costs over a period of a year (6,3,4,7)
2. The profit expressed as a percentage of the cost of the product (4,2)
3. All the things that a business owns or is owed but which are not used up in production (5,6)
4. and 6 down: all the things owned by a business but which are used up during production (7,6)
5. These change as the level of output or sales change - rising as output rises, falling as output falls. (8,4)
6. and 7 down: A snapshot of a business at a point in time. (7,4)
7. The difference between the selling price and the cost of production usually expressed as a percentage. Can be net or gross. (6,6)

Down

1. A ratio giving an indication of the effectiveness of the business in using its assets to generate profit. (4)
2. All the things owned by a company - buildings, equipment, machinery - even its image or logo might be one of these! (6)
3. All the things owed by a business to someone else - could be a bank or a shareholder. (11)
4. Another word for revenue not to be confused with cost of sales! (5)
5. The price you have to pay to purchase all the inputs and resources used in production - not the same as price! (4)
6. and 4 across: all the things owned by a business but which are used up during production (7,6)
7. and 6 across: A snapshot of a business at a point in time. (7,4)
8. and 10 down: These can change but do not depend on the level of output. (5,4)
9. Another word for fixed costs. (8)
10. and 8 down: These can change but do not depend on the level of output. (5,4)
11. The word given to the price times the amount sold. (7)

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