Accounting is a process., The process of accounting involves a series of logical and organized steps that involve identifying, recording, measuring, and summarizing financial data., Accounting is an art., Creativity, skill, and expertise are necessary to perform all accounting steps and activities., Accounting is concerned with financial information and transactions., Accounting is a system used in business to deal with financial matters., Accounting is a means, not than an end., Accounting is the key to the success of every business., Accounting is an information system., All financial information is stored in accounting..

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