Accounting is an essential part of any business, and is a field of study that is taught in business schools around the world. It involves the process of bookkeeping, which is the recording of financial transactions, and the preparation of financial statements. Accounting also involves the evaluation of intangible assets, such as goodwill, and the application of ethical principles to financial decisions. An accountant is a professional who is responsible for the accuracy of financial records and statements. A certified public accountant (CPA) is a professional who has passed a rigorous examination and is licensed to practice accounting. Accounting is a field that requires a high level of knowledge and skill, and is an important part of any business. It is essential for businesses to have an accountant who is knowledgeable and ethical in order to ensure the accuracy of financial records and statements.

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