NOTE:Toseeeachanswer,placeyourcursorinthemiddleofthecellunder"UnscrambledAnswer".

Word Clue
1. General guidelines.
The __________ unit assumption means transactions of U.S. companies are reported
2. in dollars.
3. Adjusting entries help to achieve the ____________ principle.
4. The cost principle is often described as the __________ cost principle.
__________ practices allows the format of a public utility's balance sheet to be
5. different from that of a manufacturer.
The concept of _________________ allows for the violation of an accounting principle
6. when the amounts are insignificant.
The __________ entity assumption results in business transactions being kept
7. separate from a sole proprietor's personal transactions.
8. In cases of uncertainty, less profit is reported under this concept.
9. Full __________ is achieved through the notes to the financial statements.
10 This assumption justifies quarterly financial statements.
11 Defined as the cash or cash equivalent amount at the time of a transaction.
12 Accrual accounting is related to this principle.
13 Results in the reporting of contingent losses, but not contingent gains.
14 Permits the immediate expensing of insignificant assets.
15 FASB is the acronym for _____________ Accounting Standards Board.
The __________ concern assumption is that an enterprise will continue on long
16 enough to carry out its objectives and commitments.
Communicating the significant accounting policies in the first note to the financial
17 statements is related to the full ______________ principle.
The U.S. government agency with authority over the reporting requirements of
corporations whose stock is publicly traded in the U.S. is the Securities and
18 ______________ Commission.
Under the __________-basis of accounting, revenues are reported on the income
19 statement in the period in which they are earned.
Part of the _______________ unit assumption is that the U.S. dollar retains its
20 purchasing power over time.

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Scrambled
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King of Husband wife Joke Shehenshah -E - Miya Biwi

Chutkula

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ARJAN MIRCHANDANI
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Best new comer - Yuvaraj

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LEASE ACCOUNT

Date

Particulars

1-Jan-05 To Bank A/c

31-Dec-05 To Interest A/c

Amount

Date

50000.00

31-Dec-05

2500.00

31-Dec-05

52500.00
1-Jan-06 To Balance b/d

38399.40

31-Dec-06

31-Dec-06 To Interest A/c

1919.97

31-Dec-06

40319.37
1-Jan-07 To Balance b/d

26218.77

31-Dec-07

31-Dec-07 To Interest A/c

1310.94

31-Dec-07

27529.71
1-Jan-08 To Balance b/d

13429.11

31-Dec-08 To Interest A/c

671.49

31-Dec-08

14100.60

INTEREST ACCOUNT
Date

Particulars

31-Dec-05 To Interest A/c

Amount
2500.00

Date
31-Dec-05

2500.00
31-Dec-06 To Interest A/c

1919.97

31-Dec-06

1919.97
31-Dec-07 To Interest A/c

1310.94

31-Dec-07

1310.94
31-Dec-08 To Interest A/c

671.49

31-Dec-08

671.49

MACHINERY ACCOUNT

Date

Particulars

1-Jan-01 To Bank A/c

Amount
80000.00

( Machine 1)

Date
31-Dec-01
31-Dec-01

80000.00
1-Jan-02 To Balance b/d

72000.00

31-Dec-02

31-Dec-02
31-Dec-02

72000.00
1-Jan-03 To Balance b/d
1-Jul-03 To Bank A/c

64800.00

30-Jun-03

48000.00

( Machine 2)

30-Jun-03
30-Jun-03
31-Dec-03
31-Dec-03

112800.00
1-Jan-05 To Balance b/d

45600.00

31-Dec-05

45600.00

31-Dec-05

NT

Particulars

Amount

By Depreciation A/c

14100.60

By Balance c/d

38399.40

52500.00
By Depreciation A/c

14100.60

By Balance c/d

26218.77

40319.37
By Depreciation A/c

14100.60

By Balance c/d

13429.11

27529.71
By Depreciation A/c

14100.60

14100.60

OUNT
Particulars
By Lease A/c

Amount
2500.00

2500.00
By Lease A/c

1919.97

1919.97
By Lease A/c

1310.94

1310.94
By Lease A/c

671.49

671.49

OUNT

Particulars
By Depreciation A/c
By Balance c/d

Amount
8000.00
72000.00

80000.00
By Depreciation A/c
By Balance c/d

7200.00
64800.00

72000.00
By Depreciation A/c

3240.00

( Machine 1)
By Bank A/c

48000.00

By P&L A/c

13560.00

By Depreciation A/c
By Balance c/d

2400.00
45600.00

112800.00
By Depreciation A/c

4560.00
41040.00

45600.00

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3240

61560
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