Examlex
If a data flow appears on the context diagram and is also represented at level-0,this would be referred to as:
Accounts Payable
Amounts owed by a company to suppliers or creditors for goods and services received but not yet paid for.
Supplies
Materials and items consumed or used in the day-to-day operations of a business but not directly tied to the products manufactured.
Utilities Expense
The cost incurred by a business for basic services such as electricity, water, gas, and sewage during an accounting period.
Owner's Equity
The residual interest in the assets of a business after deducting liabilities, representing the ownership value.
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