| APPLETURNOVER | Pastry accounting for the trade in fruit (5,8) |
| ENGRAM | Hypothetical change in the brain, accounting for the existence of a memory |
| STANDARDTIME | System accounting for the enemy in a locality (8,4) |
| SKITS | Sketches of tools of the trade in ship (5) |
| MONEYMARKET | The trade in short-term loans between banks (5,6) |
| STARTEDOUT | Having embarked on it, developed the trade in beer (7,3) |
| UNISON | University issue for the Trade Union (6) |
| CARPENTRY | Complain about a record made for the trade (9) |
| BABEL | Tower of __, myth accounting for the existence of many human languages (5) |
| TARED | Weighed while accounting for the container |
| GEOTROPIC | Going easy on leaders from most hot spots accounting for the ups and downs of plants (9) |
| NOTATANYPRICE | Only if it's worth the trade-off |
| OXYGEN | Accounting for 65 per cent of the mass of the human body, the third-most abundant element in the universe, atomic number eight (6) |
| NIGER | African river, reportedly one of the ten accounting for 90% of the plastic entering the world's oceans |
| TAR | What's in cigarettes accounting for half the duty |
| MIAS | Accounting for these is a Clinton priority in his relations with Vietnam |
| PHILISTINE | Little fellow with one stone in battle ultimately accounting for him? (10) |
| TASTE | What "there's no accounting for," in a saying |
| LEV | Bulgarian money accounting for half the taxes |
| BOOKKEEPING | Accounting for one of the librarians's activities |
