Accounting is a term used to describe the process of gathering financial information and presenting it in a manner that will help users of that information make better decisions. Accountants are also frequently called upon to analyze financial information and provide important business advice.

The terms and definitions that have emerged from the discipline of accounting have become widely-used within industry. In fact, accounting is commonly described as the "language of business." Over the years, with the increased use of automation, the role of accountants has changed dramatically. Formerly regarded as simply number-crunchers, accountants have become recognized as valued business advisors and are important members of an organization's management team.

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