# data[].attributes.body
BBARMT44
Financial statement analysis involves gaining an understanding of an organization's financial situation by reviewing its financial statements.

# data[].attributes.headline
NURFAZILAH BINTI YUSOF (043791) BBARMT4B

# data[].attributes.subject
NURFAZILAH BINTI YUSOF (043791) BBARMT4B

# data[].attributes.body
Sales Forecast
Prediction of the firm's sales over a given period, based on external or internal data; used as the key input to the short-term financial planning process.

# data[].attributes.headline
NAJIHAH BINTI MURTADZA (042976) BBARMT 4A 

# data[].attributes.subject
NAJIHAH BINTI MURTADZA (042976) BBARMT 4A 

# data[].attributes.body
DEBT RATIO:
Measures the proportion of total assets financed by the firm's creditors.

# data[].attributes.body
044671
BBARMT4B

Sunk Cost:
Referred to as ‘historical cost’, this is a cost that has already been incurred, and is therefore irrelevant to the future decision-making process.

# data[].attributes.headline
NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A

# data[].attributes.subject
NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A

# data[].attributes.body
Retained Earnings
- the cumulative total of all earnings, net of dividends, that have been retained and reinvested in the firm since its inception.

# data[].attributes.headline
NURSUHAIDAH BINTI MINEH (044456) BBARMT4A 

# data[].attributes.subject
NURSUHAIDAH BINTI MINEH (044456) BBARMT4A 

# data[].attributes.body
ACTIVITY RATIOS
this ratio measure how efficiently a firm operates along a variety of dimensions.

# data[].attributes.headline
NURHIDAYAH BINTI ZAINAL ABIDIN (043247) BBARMT4               Dividend Per Share (DPS

# data[].attributes.subject
NURHIDAYAH BINTI ZAINAL ABIDIN (043247) BBARMT4               Dividend Per Share (DPS

# data[].attributes.body
The dollar amount of cash distributed during the period on behalf of each outstanding share of common stock

# data[].attributes.headline
MOHD ALIF IRFAN BIN MOHD JAMAL (043490) BBARMT 4B 

# data[].attributes.subject
MOHD ALIF IRFAN BIN MOHD JAMAL (043490) BBARMT 4B 

# data[].attributes.body
SIGNAL

A financing action by management that is believed to reflect its view of the firm's stock value; generally, debt financing is viewed as a positive signal that management believes the stock is "undervalued" and a stock issue is viewed as a negative signal that management believes the stock is "overvalued".

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LENARENGES A/P THAGARAJ (044574) BBARMT4

# data[].attributes.subject
LENARENGES A/P THAGARAJ (044574) BBARMT4

# data[].attributes.body
LIQUIDITY
A firm's ability to satisfy its short-term obligations as they come due.

# data[].attributes.headline
NUR SUHAILA BT MOHAMAD ANUAR HISHAM(043925

# data[].attributes.subject
NUR SUHAILA BT MOHAMAD ANUAR HISHAM(043925

# data[].attributes.body
balance sheet is the summary statement of the firm's financial position at a given point in time

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TUAN NUR IZZATI TUAN MAN(044308) BBARMT 4B

# data[].attributes.subject
TUAN NUR IZZATI TUAN MAN(044308) BBARMT 4B

# data[].attributes.body
Current ratio calculated by dividing your current assets by your current liabilities. Potential creditors use the current ratio to measure a company's liquidity or ability to pay off short-term debts.

# data[].attributes.headline
AINATUL SYAFIQAH BINTI AZMI  044213  BBARMT4A

# data[].attributes.subject
AINATUL SYAFIQAH BINTI AZMI  044213  BBARMT4A

# data[].attributes.body
Earnings Per Share(EPS)
- EPS  is generally of interest to present or prospective stockholders and managemnet. EPS represents the number of dollars earned during the period on behalf of each outstanding share of common stock.

# data[].attributes.body
Income statement
-Provides a financial summary of the firm's operating results during a specified period.

# data[].attributes.body
(BMCL16043294)
BBARMT4A
Operating profit margin
Measures the percentage of each sales dollar remaining after all costs and expenses other than interest, taxes and preferred stock dividends are deducted the pure profits earned on each sales dollar.

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Average payment period
The average amount of time needed to pay accounts payable.

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Current assets
short-term assets, expected to be converted into cash within 1 year or less

# data[].attributes.body
044403
Financing cash flow activities is a cash flow statement that accounts for external activities that allow a firm to raise capital.

# data[].attributes.body
044327
SHORT-TERM LOAN
- A loan that less than one year .
When your business doesn't qualify for a line of credit from a bank, you might still have success in obtaining money from then in the form of a one-time, short-term loan (less than a year) to finance your temporary working capital needs.

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ACCOUNT RECEIVABLE is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for.

# data[].attributes.body
(044805)
-Current Ratio-
A measure of liquidity calculated by dividing the firm's current assets by its current liabilities.

# data[].attributes.body
044425
-conversion ratio
The ratio at which convertible security can be exchanged for common stock.

# data[].attributes.body
BBA RMT 4
Liquidity
- A firm's ability to satisfy its short-term obligations as they come due

# data[].attributes.body
BBARMT4
commercial paper

Commercial paper is an unsecured, short-term debt instrument issued by a corporation, typically for the financing of accounts receivable, inventories and meeting short-term liabilities. Maturities on commercial paper rarely range any longer than 270 days.

# data[].attributes.body
(044258)
BBARMT4A
Operating cash flow (ocf)

The cash flow the firm generates from its normal operation profit after taxes (NOPAT) plus depreciation

# data[].attributes.body
(044614)
BBARMT4B

ACCRUAL BOND : A bond on which interest accrues, but is not paid to the investor during the time of accrual. he amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.

# data[].attributes.body
BBARMT 4B
044607

ACCOUNTING INSOLVENCY

total liabilities exceed total assets. a firm with a negative net worth is insolvent on the books.

# data[].attributes.body
(043294)
BBARMT 4A

Materials Requirement Planning (MRP) system

Inventory management technique that applies EOQ concepts and a computer to compare production need to available inventory balances and determine when orders should be placed for various items on a product's bill of materials.

# data[].attributes.body
(043105)
BBARMT 4A
Annuity
A stream of equal periodic cash flows over a specified time of period. These cash flows can be inflows of returns earned on investments or outflows of funds invested to earn future returns

# data[].attributes.body
(043214)
BBARMT 4A

Common Stock

Common stock is a security that represents ownership in a corporation. Holders of common stock exercise control by electing a board of directors and voting on corporate policy.

# data[].attributes.body
(043139)
BBARMT 4A
Effective Interest Rate (EIR)

The interest rate on a loan or financial product restated from the nominal interest rate as an interest rate with annual compound interest payable in arrears.

# data[].attributes.headline
Nur Aliya binti Zulkefle (043688) BBARMT 4A

# data[].attributes.subject
Nur Aliya binti Zulkefle (043688) BBARMT 4A

# data[].attributes.body
Gross margin is a required income statement entry that reflects total revenue minus cost of goods sold  Gross margin is the company's profit before operating expenses, interest payments and taxes. Gross margin is also known as gross profit.

# data[].attributes.headline
HANES NUR SHAFEQAH BINTI MOHD SHUKOR (044696) BBARMT 4B

# data[].attributes.subject
HANES NUR SHAFEQAH BINTI MOHD SHUKOR (044696) BBARMT 4B

# data[].attributes.body
COST OF GIVING UP A CASH DISCOUNT:

The implied rate of interest paid to delay payment of an account payable for an additional number of days.

# data[].attributes.headline
Nor Asilah Binti Sadiman  (044165) BBARMT 4A COST OF CAPITAL

# data[].attributes.subject
Nor Asilah Binti Sadiman  (044165) BBARMT 4A COST OF CAPITAL

# data[].attributes.body
Represent the firm's cost of financing and is the minimum rate of return that a project must earn to increase firm value.

# data[].attributes.headline
Mohd aznil bin dainar 043437 bba rmt A Bankruptcy

# data[].attributes.subject
Mohd aznil bin dainar 043437 bba rmt A Bankruptcy

# data[].attributes.body
Business failure that accurs when the stated value of a firms liabilities exceeds the fair market value of its assets

# data[].attributes.body
BBA RMT4
CLEARING FLOAT
The time between deposit of a payment and when spendable funds become available to the firm.

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NABIHAH BINTI MOHD KAMAL (043821) BBA RMT 4B -MARKETABLE SECURITIES-

# data[].attributes.subject
NABIHAH BINTI MOHD KAMAL (043821) BBA RMT 4B -MARKETABLE SECURITIES-

# data[].attributes.body
Stocks, bonds, and other investments that have enough demand to be converted to cash or sold quickly. Information about marketable securities can be found on Balance Sheet.

# data[].attributes.body
expenses in the periods in which they are incurred

# data[].attributes.headline
SITI AISYAH BINTI HUSSAIN 044704 BBARMT A

# data[].attributes.subject
SITI AISYAH BINTI HUSSAIN 044704 BBARMT A

# data[].attributes.body
Cash Concentration
- The process used by the firm to bring lockbox and other deposits together into one bank, often called the concentration bank.

# data[].attributes.headline
SITI HAJAR AISYAH BT MOHD ASRI 043833 BBARMT

# data[].attributes.subject
SITI HAJAR AISYAH BT MOHD ASRI 043833 BBARMT

# data[].attributes.body
CASH CONVERSION CYCLE (CCC)
The length of time required for a company to convert cash invested in its operations to cash received as a result of its operation

# data[].attributes.body
expenses in the periods in which they are incurred
 add

# data[].attributes.headline
NUR AKALILI BINTI MALIKUMUZAFFAR 044562 BBRMT4B

# data[].attributes.subject
NUR AKALILI BINTI MALIKUMUZAFFAR 044562 BBRMT4B

# data[].attributes.body
Average Colleting Period
- The average number of days it takes to convert receivables into cash. It also marks the average number of days it takes customers to pay their credit accounts.

# data[].attributes.headline
NORSHAZWANI BINTI ABDUL HADI (044220) BBARMT 4A 

# data[].attributes.subject
NORSHAZWANI BINTI ABDUL HADI (044220) BBARMT 4A 

# data[].attributes.body
Conservative Funding Strategy

- A funding strategy under which the firm funds both its seasonal and its permanent requirements with long-term debt

# data[].attributes.headline
MUHAMMAD IRFAN FAHMY BIN MOHAMAD ZAHARI (044037) BBARMT 4

# data[].attributes.subject
MUHAMMAD IRFAN FAHMY BIN MOHAMAD ZAHARI (044037) BBARMT 4

# data[].attributes.body
AGING SCHEDULE
A credit-monitoring technique that breaks down accounts receivable into groups on the basis of their time of origin

# data[].attributes.headline
NURUL AZLILI BINTI CHE ALI (044829) BBARMT4

# data[].attributes.subject
NURUL AZLILI BINTI CHE ALI (044829) BBARMT4

# data[].attributes.body
Unlimited Liability
The liabilities of the business are entrepreneur responsibility and that creditors can make claim against the entrepreneur personal asset  if the business fails to pay its debts.

# data[].attributes.headline
FITROTUL HASANAH BINTI AIDIR (043428) BBARMT4

# data[].attributes.subject
FITROTUL HASANAH BINTI AIDIR (043428) BBARMT4

# data[].attributes.body
Return on Equity (ROE)

Net income divided by equity. This ratio is often used as a measure of the return on funds invested in a business.

# data[].attributes.body
Interest Rate
It is the percent of principal ( amount of money lend) charged by the lender to the borrower for the use of his money or other assets. The assets borrowed other than cash could include consumer goods, and large assets such as vehicles or building.

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NUR SHAHRIN NADIA BINTI KADIMON (043712)           -BBARMT4-                     Just-in-time (JIT) system

# data[].attributes.subject
NUR SHAHRIN NADIA BINTI KADIMON (043712)           -BBARMT4-                     Just-in-time (JIT) system

# data[].attributes.body
Inventory management technique that minimizes inventory investment by having materials arrive at exactly the time they are needed for production.

# data[].attributes.body
Compensating Balance

A compensating balance is a minimum balance  that must be maintained in a bank account, used to offset the cost incurred by a bank to set up a business loan. The compensating balance is not available for company use, and may need to be disclosed in the borrower’s notes to the financial statements. The bank is free to loan the compensating balance to other borrowers and profit from differences between the interest rates.

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DISCOUNT LOAN
Loan on which interest is paid in advance by being deducted from the  amount borrowed.

# data[].attributes.body
Development Impact Fees

Amounts charged in connection with land development to pay for facilities or services that will be needed to serve the new development that are tied to the proportionate costs of providing those facilities or services to that development.

# data[].attributes.body
Bond
An interest-bearing promise to repay a specified sum of money borrowed (known as the principal amount) by a specified date. See also “General Obligation Bonds.”

# data[].attributes.headline
Amir hamzah bin che azani (bbarmt4 044683)

# data[].attributes.subject
Amir hamzah bin che azani (bbarmt4 044683)

# data[].attributes.body
Cash Discount
a percentage deduction from the
purchase price available to the credit customer who
pays its account within a specified time.

# data[].attributes.headline
NUR RUZANA BINTI MOHD TAFF (042979) - BBARMT B

# data[].attributes.subject
NUR RUZANA BINTI MOHD TAFF (042979) - BBARMT B

# data[].attributes.body
Spot Exchange Rate
-The rate of exchange between two currencies on any given day

# data[].attributes.headline
NUR IQMAL MAISARAH BINTI AZMAN (043288) BBARMT 4B

# data[].attributes.subject
NUR IQMAL MAISARAH BINTI AZMAN (043288) BBARMT 4B

# data[].attributes.body
IMPORT DUTY
a tax collected on imports and some exports by the customs authorities of a country. It is usually based on the value of the goods that are imported. Depending on the context, import duty may also be referred to as customs duty, tariff, import tax or import tariff

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NIK NOR ATIKAH HANIM BINTI AHMAD BAKHTIAR ( 044760) BBARMT4B

# data[].attributes.subject
NIK NOR ATIKAH HANIM BINTI AHMAD BAKHTIAR ( 044760) BBARMT4B

# data[].attributes.body
SINKING-FUND REQUIREMENT
A restrictive provision often included in a bond indenture, providing for the systematic retirement of bonds prior to their maturity.

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NUR ATHIRAH MOHD NIZAR (043230) BBARMT 4B *SPONTANEOUS LIABILITIES*

# data[].attributes.subject
NUR ATHIRAH MOHD NIZAR (043230) BBARMT 4B *SPONTANEOUS LIABILITIES*

# data[].attributes.body
Financing that arise from the normal course of business, the two major short-term sources of such liabilities are account payable and accruals.

# data[].attributes.headline
NUR AMIRAH NADIA BT MOHD ADNAN (043544) BBARMT4A FIXED-RATE LOAN

# data[].attributes.subject
NUR AMIRAH NADIA BT MOHD ADNAN (043544) BBARMT4A FIXED-RATE LOAN

# data[].attributes.body
A loan with a of interest that is determined at a set increment above the prime rate and remains unvarying until maturity.

# data[].attributes.headline
NUR ASMA SABILLA BT AZIZAN (044748) BBARMT 4B 

# data[].attributes.subject
NUR ASMA SABILLA BT AZIZAN (044748) BBARMT 4B 

# data[].attributes.body
REORDER POINT
The point at which to reorder inventory, expressed as days of lead time multiply daily usage plus safety stock

# data[].attributes.headline
NORSYAHIRAH ASMA BINTI NOR AZAMAN (044134) BBARMT 4A FLOATING-RATE LOAN

# data[].attributes.subject
NORSYAHIRAH ASMA BINTI NOR AZAMAN (044134) BBARMT 4A FLOATING-RATE LOAN

# data[].attributes.body
A loan with a rate of interest initially set at an increment above the prime rate and allowed to "float" or "vary", above prime as the prime rate varies until maturity.

# data[].attributes.headline
NUR IZZATUL AIN BINTI DAHIZAT (043823) BBARMT 4B

# data[].attributes.subject
NUR IZZATUL AIN BINTI DAHIZAT (043823) BBARMT 4B

# data[].attributes.body
SUNK COST
cash outlays that have already been made(past outlays) and therefore have no effect on the the cash flows relevant to a current decision

# data[].attributes.headline
NURFAZILAH BINTI YUSOF (043791) BBARMT 4B

# data[].attributes.subject
NURFAZILAH BINTI YUSOF (043791) BBARMT 4B

# data[].attributes.body
Gross margin

> is a required income statement entry that reflects total revenue minus cost of good sold (COGS).  Gross margin is a company's profit before operating expenses, interest payments and taxes. Gross margin is also known as gross profit.

# data[].attributes.headline
KHAIRUNN NAJIHAH BINTI MAZLAN (044447) BBARMT4B

# data[].attributes.subject
KHAIRUNN NAJIHAH BINTI MAZLAN (044447) BBARMT4B

# data[].attributes.body
carrying cost
- the variable costs per unit of holding an item in inventory for a specific period time

# data[].attributes.headline
NUR SHAHIRAH BINTI ABDULLAH (043317) BBARMT4 B

# data[].attributes.subject
NUR SHAHIRAH BINTI ABDULLAH (043317) BBARMT4 B

# data[].attributes.body
Account Payable Management

Management by the firm of the time that elapses between its purchase of raw materials and its mailing payment to the supplier.

# data[].attributes.body
expenses in the periods in which they are incurred

# data[].attributes.body
CREDIT MONITORING

The ongoing review of a firm's accounts receivable to determine whether customers are paying according to the stated credit terms.

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Credit terms

The terms of sale for customers who have been extended credit by the firm.

# data[].attributes.headline
NUR AISHA SYAZANA BT STOPHA (043273) BBARMT4A

# data[].attributes.subject
NUR AISHA SYAZANA BT STOPHA (043273) BBARMT4A

# data[].attributes.body
Lines of Credit

an agreement between a commercial bank and a business, specifying the amount of unsecured short-term borrowing that the bank will make available to the firm over a given period of time.

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Credit period
The number of days after the beginning of the credit period until full payment of the account is due.

# data[].attributes.headline
NURUL AFIFAH BINTI NAZARI (043583) BBRMTA 4

# data[].attributes.subject
NURUL AFIFAH BINTI NAZARI (043583) BBRMTA 4

# data[].attributes.body
Cash discount period

The number of days after the beginning of the credit period during which the cash discount is available.

# data[].attributes.body
WORKING CAPITAL
-Current assets, which represent the portion of investment that circulates from one form to another in the ordinary conduct of business.

# data[].attributes.headline
NURUL FARAHANA BINTI MOHAMAD ZAINI (043521) BBARMT 4

# data[].attributes.subject
NURUL FARAHANA BINTI MOHAMAD ZAINI (043521) BBARMT 4

# data[].attributes.body
Balance Sheet

Summary statement of the firm's financial position at a given point in time

# data[].attributes.headline
HAZMAN ADLAN BIN RAHIM (044624) BBARMT 4

# data[].attributes.subject
HAZMAN ADLAN BIN RAHIM (044624) BBARMT 4

# data[].attributes.body
Operating Profit Margin

a measure of profitability. It indicates how much of each dollar of revenues is left over after both costs of goods sold and operating expenses are considered

# data[].attributes.headline
NUR AISYA AIN BINTI NORDIN (044759) BBARMT4A

# data[].attributes.subject
NUR AISYA AIN BINTI NORDIN (044759) BBARMT4A

# data[].attributes.body
Operating Cycle

The amount of time a company spends between spending money operating activities and collecting money from the same operating activity.

OC often focus on the purchase and sale of assets.

# data[].attributes.body
Cash discount
A percentage is a deduction from the purchase price which is available to the credit customers who pays its account within a specified time.

# data[].attributes.body
Accrued expense

Expenditure that is entered in the accounts at the end of the financial period for items delivered or charges incurred but for which no payment has yet been made.

# data[].attributes.headline
NOOR SYAFINI BINTI ZULKEFLI (043114) BBARMT4A

# data[].attributes.subject
NOOR SYAFINI BINTI ZULKEFLI (043114) BBARMT4A

# data[].attributes.body
NET WORKING CAPITAL :
The difference between the firm's current asset and its current liabilities.

# data[].attributes.headline
DHAINADEWI A/P NHANTHEKUMARAN (044615)              BBARMT4A                 Quick (acid-test) ratio

# data[].attributes.subject
DHAINADEWI A/P NHANTHEKUMARAN (044615)              BBARMT4A                 Quick (acid-test) ratio

# data[].attributes.body
A measure of liquidity calculated by dividing the firm's current assets minus inventory by its current liabilities.

# data[].attributes.headline
NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A SAFETY STOCK:

# data[].attributes.subject
NURUL AMIRA FATIHA BINTI A RAHIM (043618) BBARMT4A SAFETY STOCK:

# data[].attributes.body
Extra inventory that is held to prevent stockouts of important items

# data[].attributes.headline
NAJIHAH BINTI MURTADZA (042976)  BBARMT4A    Economic Order Quantity (EOQ) model:

# data[].attributes.subject
NAJIHAH BINTI MURTADZA (042976)  BBARMT4A    Economic Order Quantity (EOQ) model:

# data[].attributes.body
Inventory management technique for determining an items optimal order size,which is the size that minimizes the total of its order costs and carrying costs

# data[].attributes.headline
NURHIDAYAH BINTI ZAINAL ABIDIN (043247) Operating Cycle (OC): 

# data[].attributes.subject
NURHIDAYAH BINTI ZAINAL ABIDIN (043247) Operating Cycle (OC): 

# data[].attributes.body
The time from the beginning of the production process to collection of cash from the sale of the finished product.

# data[].attributes.headline
LENARENGES A/P THAGARAJ (044574) BBARMT4A

# data[].attributes.subject
LENARENGES A/P THAGARAJ (044574) BBARMT4A

# data[].attributes.body
Historical Cost: The amount of cash or value of other resources used to acquire an asset; for some assets, historical cost is subject to depreciation, amortization, or depletion.

# data[].attributes.headline
NURUL IZZATI BINTI ZOLKARNAIN (043395) BBARMT4

# data[].attributes.subject
NURUL IZZATI BINTI ZOLKARNAIN (043395) BBARMT4

# data[].attributes.body
ACCOUNT PAYABLE MANAGEMENT
-Management by the firm of the time that elapses between its purchase of raw materials and its mailing payment to the supplier.

# data[].attributes.headline
NUR SYAHIRA MELATI BINTI KAMIS (043547)  BBARMT4B

# data[].attributes.subject
NUR SYAHIRA MELATI BINTI KAMIS (043547)  BBARMT4B

# data[].attributes.body
Working Capital (or short-term financial)
- The management of current assets and current liabilities.
- Current assets include inventory, accounts receivable, marketable securities and cash.
- While, current liabilities include notes payable,accruals and accounts payable.

# data[].attributes.headline
LILIS SURYANI BINTI HADIRI (044578) BBARMT4B

# data[].attributes.subject
LILIS SURYANI BINTI HADIRI (044578) BBARMT4B

# data[].attributes.body
Cash Conversion Cycle (CCC)
- The length of time required for a company to convert cash invested in its operations to cash received as a result of its operations.

# data[].attributes.headline
Fatin Nadhirah binti Azman     042971    BBARMT 4

# data[].attributes.subject
Fatin Nadhirah binti Azman     042971    BBARMT 4

# data[].attributes.body
CASH DISCOUNT = A percentage deduction from the purchase price; available to the credit customer who pays its account within a specified time.

# data[].attributes.body
ACCRUALS
=liabilities for services received for which payment has yet to be made.
=record of  revenues and expenses in the periods in which they are incurred