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Accounting is the measurement, processing and communication of economic details about financial entities 15 16 akin to companies and firms The modern discipline was established by the Italian mathematician Luca Pacioli in 1494. 17 Accounting, which has been called the “language of business”, 18 measures the results of an organization’s financial actions and conveys this info to a variety of users, together with traders , creditors , management , and regulators 19 Practitioners of accounting are often known as accountants The terms “accounting” and “financial reporting” are often used as synonyms.
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