"accounting is an art of classification summarization and analysis of all the transaction done by a company" justify the statement,.
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Technical definitions of accounting have been published by different accounting bodies. The American Institute of Certified Public Accountants (AICPA) defines accounting as:
"the art of 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."
Though I am not a fan of technical definitions, studying the statement above will give us a better understanding of accounting.
1. Accounting is considered an art
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