Across 1. The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred 2. The process used to allocate the cost of a long-lived property to the accounting periods benefited 3. An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters, and years 4. An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no matter when "incurred") 5. The point at which revenue is _____________ in the accounting records; ordinarily the point of sale 6. Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned 7. Unpaid expense are _______ expenses that have already been incurred 8. Accrued __________ that have been earned and recorded, but are not as yet collected 9. A trial balance prepared after __________entries have been prepared and posted to the ledger 12. An account that is sub