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ACROSS

5. Lends money
6. Extra value recorded when buying another company
8. Reports assets, liabilities, and stockholders equity (2 words)
9. Investments available for quick liquidation (2 words)
12. Patents, copyrights, and brand names
13. Accounts payable is a _____ account
16. Buildings, equipment, and land (abbreviation)
17. Cost allocation
20. Acquisition Cost less Accumulated Depreciation (2 words)
22. Owners of a corporation
23. Income tax amounts to be paid later
24. Money in the bank
25. Ratio that measures the ability to pay current liabilities with current
assets
26. Total liabilities divided by total assets (2 words)
DOWN
1. Amounts owed to suppliers (2 words)
2. Distribution of earnings
3. Merchandise held for sale
4. Borrows money
7. Ratios that measure the ability to pay liabilities as they come due
9. Lawsuits and other events that could create new liabilities for the company
10. Inventory is an _____ account
11. Total amount of depreciation expensed since the assets' date of purchase
14. Monies to be received from customers
15. Equipment is a _____ asset account, which is used for more than one year
18. Ratios that measure the ability to pay liabilities for many years
19. Balance Sheet reporting all amounts as a percentage of total assets (2 words)
21. Liabilities due within 12 months

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