Finance
... Most accounting applications deal with operations rather than with finance, and for operational accounting, money is simply a notation and the language to express non-monetary events. ... Lastly, the balance sheet, by classifying assets and sources of finance, can give an idea of the flexibility within the enterprise. ... Likewise, the more a company uses borrowings to finance its activities, the higher will be the unavoidable cash expenses it must meet before both declaring a profit and generating positive cash flows.