Crossword \#10 Managerial Accounting Basics Crossword \#10 Managerial Accounting Basics Across 5 Association of International Certified Professional Accountants (abbreviation) 8 Merchandising company that sells to consumers 9 The most widely recognized licensing credential for accounting professionals in the United States (abbreviation) 10 Process of weighing costs against benefits to help make decisions 12 Partially completed goods (abbreviation) 14 Institute of Management Accountants (abbreviation) 15 Certification established in 2012 by the AICPA and CIMA for management accounting (abbreviation) 16 Costs that are expensed in the month that they are incurred 18 Completed goods that have not yet been sold 19 Costs that relate to a cost object but cannot be traced 20 All indirect material, indirect labor, and other factory costs Down 1 Certification to designate expertise in management accounting (abbreviation) 2 Costs incurred by companies to manufacture their products 3 Type of accounting used by internal users 4 Certification to demonstrate competence in internal auditing (abbreviation) 6 Certification for a professional who investigates financial records to find fraudulent activities or other types of financial crimes 7 Sales revenue less cost of goods sold 9 The combination of direct labor and manufacturing overhead 11 Enacted to restore trust in publicly traded corporations after the Enron scandal and collapse (abbreviation) 13 Product costs and period costs combined 17 Costs that can be traced to a cost object