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Accounting is the measurement, processing and communication of financial details about economic entities 15 16 akin to businesses and firms The fashionable discipline was established by the Italian mathematician Luca Pacioli in 1494. 17 Accounting, which has been known as the “language of business”, 18 measures the outcomes of an organization’s financial activities and conveys this information to a wide range of users, together with traders , collectors , administration , and regulators 19 Practitioners of accounting are referred to as accountants The terms “accounting” and “monetary reporting” are sometimes used as synonyms.

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A company may describe its enterprise by speaking the trade in which it operates. For instance, the real estate business , advertising business or mattress production business are industries through which a enterprise can exist. As a result of the time period enterprise” could be interchanged with day-to-day operations as well as the general formation of a company, the time period is often used to indicate transactions relating to an underlying services or products. For example, Exxon Mobil transacts business in offering oil.