Accounting software systems collect vast amounts of data about the economic events experienced by a company and about the parties with whom the company engages, such as suppliers and customers. Business decision-makers take advantage of this wealth of information by using data analytics, which often employs both software and statistics, to draw inferences and make more informed business decisions. As both data access and analytical software improve, the use of data analytics to support decisions is becoming increasingly common at virtually all types of companies.

Analysis of liquidity, based on the current ratio, requires careful evaluation of current liability balances arising from accounts payable, some of which may reflect shortterm financing at very low rates. For example, WalMart commonly reports a current ratio less than one, but many analysts do not view this a liquidity risk.