Accounting is a process that begins with recording classifying processing presenting data and recording transactions related to finance.

Thus the information can be used by someone who is an expert in the field and becomes material for making a decision.

A practitioner who is an expert in this field is referred to as an accountant.

Accounting means that it can be referred to as a business language to measure the results of economic activities in organizations and convey information to various parties including management investors creditors and regulators.