Across 4 Sarbanes-Oxley Act 6 A business owned by one individual. 8 The amount by which expenses exceed revenue. 9 Branch of accounting concerned with recording transactions for a business. 10 Field of accounting where accountants and staff provide services on a fee basis. 13 Field of accounting whereby accountants are employed by a business. 14 An unincorporated business form consisting of two or more persons. Down 1 Principle of accounting in which expenses are matched with the revenue generated during the specified period incurred. 2 Business organized under state or federal statutes as a separate legal entity. 3 Branch of accounting that uses historical and estimated data to provide information that management uses to conduct daily operations. 5 Assets Liabilities + Owners Equity 7 International Accounting Standards Board 11 Business form consisting of one or more persons or entities filing an operating agreement with a state to conduct business wit limited liability to owners 12 The amount by which revenue exceeds expenses.