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WHAT IS ACCOUNTING

7/5/2014

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Accounting is the recording of financial transactions plus storing, sorting, retrieving, summarising, and presenting the information in various reports and analyses.

One part of accounting focuses on presenting the information in the form of general-purpose financial statements (balance sheet, income statement, etc.) to people outside of the company. In Singapore, these external reports must be prepared in accordance with financial reporting standards of Singapore (FRS)
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