Through such a method; you can get a more accurate background of the enterprise's profits and revenues, especially the long-term items; thanks to the ability of the accrual system to follow the debit and credit accounts (due for payment). Therefore; you can expect profits that may be gained by the enterprise during the quarter, such a feature is not provided by the cash basis accounting, accordingly; accrual system is deemed the ideal approach for investors obtaining the better business evaluation during the following periods. Even though it is deemed as better long-term funding; it requires tracking transactions and accounts continuously, otherwise the enterprise may face a major crisis of lack of liquidity, and difficulty in applying the accounting accrual basis in some cases, due to prepaid costs and unearned profits.