Major objective of this lecture paper is Concepts of Accounting. Accounting is defined as the art of recording, classifying, summarizing, analyzing, interpreting and communicating the results of transactions and events which are of financial character. Accounting allows a company to analyze the financial performance of the business, and look at statistics such as net profit. The person in charge of accounting is known as an accountant, and this individual is typically required to follow a set of rules and regulations.
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