- ACCOUNTING
Recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof. Its objective is to organize, record, verify, and report, according to evidences, of the value of assets, liabilities, income, and expenses in the books of account to which entries are chronologically posted to record changes in value, in order to be used by lenders, managers, investors, tax authorities and other decision makers to make resource allocation decisions between and within companies, organizations, and public agencies.
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