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Mohandie, Meloy, Green-McGowan & Williams (2006) concluded that stalkers could be grouped into four categories based on
Cash Flows
The inflows and outflows of cash and cash equivalents, indicating a company's liquidity and financial health over a period.
Transactions Identified
The process of recognizing and documenting specific financial events in the appropriate accounting period.
Accounts Used
Refers to specific accounts in the general ledger that are impacted by transactions and financial events of a business.
Recording Revenue
The process of documenting the income a company generates from its business activities, typically recognized when goods or services are delivered.
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