What is a Provision?

[Pracs]

If I understand you correctly,.. 'provisional accounts' are actually your budgets,.. but ofcourse these cannot replace the real good old 'historical accounting'. Large corporations ofcourse do rely alot on budgeted accounts and in 'normal circumstances' these are very much close to the 'actual historical accounts'. But then there are too many variable factors,.. sales and allied expenses may not always be accurate especially in case of trading companies / areas.... I guess you get what I mean..

"Allah does not change the state of people unless they change what is within themselves" Quran 1311