Accounting which is also known as accountancy, is the process to keeping the track record of the business finances by analyzing the income and expenditure. It helps in providing the accurate track record, analyzing all level of financial transaction that works in business operation. It is often called as the ‘universal language of businesses.’ Effective utilization of accounting in business helps the management personnel to ascertain the strength and weaknesses of the business enterprise. The topic covers within accounting are as information processing, financial reporting, corporate equity, reporting cycle, income measurement and so on.

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