Bookkeeping Controls Crossword

A mistake in the accounting records casued by a financial transaction not being recorded in the Ledger
Short Term Borrowing on a Bank Current Account
Amounts paid into the bank recorded in the bank reconciliation statement but not on the bank statement
The cash book balance is ______ down on the first day of the next period (7)
A method of payment where money is deducted from the bank account shortly after the purchase date (5,4)
The listing of debit and credit general ledger balances in two columns, the totals of which should balance (5,7)
A series of BACS payments set up by the organisation receiving the money (6,5)
A debit entry in the cash book is a credit entry here (4,9)
Due to HM Revenue & Customs as a result of each payroll run (6,3)
A master account which shows the totals of transactions on groups of individual accounts (7,7)
Journal entries used for a new business start-up (7,7)
A cheque which the bank refuses to pay (11,6)
The stage in the accounting system represented by journal entries (4,2,5,5)
The amount of an employee’s pay before any deductions are made (5,3)
The accounting record for recording non-regular transactions (7)
A cheque issued by a bank, used for large secure payments (4,5)