A creditor is a person who lends money and hence is a person to whom a debt owes.
A debtor is a person on the other hand who has to repay the debt that he owes to a creditor. This is the major distinction between a creditor.

In accrual method,  it doesn’t matter when the money for the transactions is received , transactions are counted when the order is made, the item is delivered, or the services occur,
Or Simply its a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

The amount by which a bond or stock sells above its par value.

Bonds are simply loans made to an organization. They are a form of debt and appear as liabilities in the organization’s balance sheet.

A bond, also known as a fixed-income security, is a debt instrument created for the purpose of raising capital. They are essentially loan agreements between the bond issuer and an investor, in which the bond issuer is obligated to pay a specified amount of money at specified future dates.

Mobile Banking is introduced so that user’s can  easily access their accounts transactions from anywhere by just using an app in their mobile.
Whether it’s a Funds Transfer, Balance Check or anything else they can easily do it by using the app. It’s secure and easy to use.

Deferred tax liability represents taxes that a company would have had to pay under its regular financial accounting but that it has deferred to the future by way of the tax code.
Deferred Tax Reliablity arises due to difference in the value of assets as per books of accounts and as per Income Tax act.
For Example : Imagine that your company could report $5,000 in profit either this year or next year and that whenever it reports that profit, it will pay a tax of 30 percent. In your tax accounting, you push that profit into next year, freeing up $1,500 for investment rather than paying taxes. In your financial statements, you report the $5,000 profit upfront. But since the company doesn’t actually pay taxes on that money, its balance sheet must show that $1,500 in future cash is now “spoken for.” It does that by creating a $1,500 deferred tax liability.

A real estate agent must work for an broker and cannot work independently Whereas Brokers are responsible for their real estate agents’ actions.
Real estate agents often do the same work as brokers, but they aren’t qualified to run their own firm.

Or Simply we can say that agents work directly for brokers and can only practice real estate under the supervision of a broker. Agents cannot work independently or open a real estate brokerage.