$1.\_\_\_\_\_\_\_$ presumes that an organization$$s activities can be divided into specific time periods.

$2.$ Financial reports covering a one$-$year period are known as $\_\_\_\_\_\_\_.$

$3.$ A$($n$)\_\_\_\_\_\_\_$ consists of any $12$ consecutive months.

$4.\_\_\_\_\_\_\_$ records revenues when services are provided and records expenses when incurred.

$5.$ The value of information is often linked to its $\_\_\_\_\_\_\_.$