1. the work of recording money paid, received, borrowed, or owed

    • accounting methods

    • accounting procedures

    • an accounting machine

  2. accountancy, the work of an accountant as a course of study

"...applicants will be professionally qualified and have a degree in commerce or Accounting" [Australian Financial Review]

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current cost accounting
balance sheet date
liquidity ratio
loss carryback
first in first out
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