# data[].attributes.headline
Showing the financial performance and financial position of an entity

# data[].attributes.subject
Showing the financial performance and financial position of an entity

# data[].attributes.headline
Containing the totals from various ledger accounts

# data[].attributes.subject
Containing the totals from various ledger accounts

# data[].attributes.headline
Used in recording the transaction for the period

# data[].attributes.subject
Used in recording the transaction for the period

# data[].attributes.headline
Books are used in recording transactions for the 1st time

# data[].attributes.subject
Books are used in recording transactions for the 1st time

# data[].attributes.headline
Data recorded are summarized after each accounting period

# data[].attributes.subject
Data recorded are summarized after each accounting period

# data[].attributes.headline
Business transactions are recorded systematically and chronologically

# data[].attributes.subject
Business transactions are recorded systematically and chronologically

# data[].attributes.headline
Communicating the relevant financial information

# data[].attributes.subject
Communicating the relevant financial information

# data[].attributes.headline
Ascertaining financial performance and financial position

# data[].attributes.subject
Ascertaining financial performance and financial position