accounting

accounting, classification, analysis, and interpretation of the financial, or bookkeeping, records of an enterprise. The professional who supplies such services is known as an accountant. Auditing is an important branch of accounting.

Sections in this article:

• Introduction
• Development of Modern Accounting
• The Role of the Accountant
• Bibliography

The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2024, Columbia University Press. All rights reserved.

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