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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