Crossword Genius

Is it used in making up the accountants bed? (7,5)

Ross

I believe the answer is:

balance sheet

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'bed?' is the definition.
Although both the answer and definition are singular nouns, I can't understand how they can define each other.

I can't explain the remainder of the clue.

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(Other definitions for balance sheet that I've seen before include "Financial statement" , "Statement of a business's worth" , "Statement of accounts" .)

I've seen this clue in The Irish News.
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