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 Accounting or line is that the measure, processing, and communication monetary and non-financial info regarding economic entities like businesses and companies. Accounting is that the method of recording monetary transactions relating a business. The accounting method includes summarizing, analyzing, and coverage these transactions to oversight agencies, regulators, and assembling entities. The monetary statements employed in accounting square measure an elliptical outline of monetary transactions over Associate in nursing accounting amount, summarizing a company's operations, monetary position, and money flows. Accounting is one amongst the key functions for nearly any business. It should be handled by a controller or Associate in nursing comptroller at a little firm, or by sizable finance departments with dozens of workers at larger corporations. The reports generated by varied streams of accounting, like accountancy and social control accounting, square measure valuable in serving to management build a fait business choices. Two necessary sorts of accounting for businesses square measure social control accounting and value accounting. Social control accounting helps management groups build business choices, whereas accountancy helps business house owners decide what proportion a product ought to value.