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What is Accounting?

Accounting is a field of specialization critical to the functioning of all types of organizations. Accounting often is referred to as “the language of business” because of its role in maintaining and processing all relevant financial information that an entity requires for its managing and reporting purposes.

Source: Hendrickson, H. S. (2014). Accounting. In Encyclopedia of Business and Finance (3rd ed., Vol. 1, pp. 1-4). Farmington Hills, MI: Macmillan Reference USA.


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