A business uses
application to record revenue and expenses.

Spreadsheet application

Explanation:

The Spreadsheet application is a kind of computer based application being used by business to record their business revenues and expenses, and the overall accounting. It is a kind of worksheet with details of accounting. All business experts know that revenues and expenses are part of accrual basis accounting. And the records are maintained through spreadsheet application.

And hence, the answer to this question is spreadsheet application.

answer; certification; plz check first, i believe this is correct. good luck;

answer unified communications;