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Accounting is the measurement, processing and communication of monetary details about economic entities 15 16 equivalent to companies and corporations The modern area was established by the Italian mathematician Luca Pacioli in 1494. 17 Accounting, which has been called the “language of enterprise”, 18 measures the results of a corporation’s economic activities and conveys this data to a variety of customers, together with traders , creditors , administration , and regulators 19 Practitioners of accounting are often known as accountants The phrases “accounting” and “monetary reporting” are often used as synonyms.
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