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Outline of accounting

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Accounting is about measuring and reporting financial information so managers, investors, tax authorities, and other decision makers can decide how to allocate resources in companies, organizations, and public agencies. The term comes from the use of financial records. The history of accounting goes back to ancient Mesopotamia and is tied to the development of writing, counting, and money, with early auditing by the Egyptians and Babylonians. Today, accounting is supported by accounting software.


This page was last edited on 3 February 2026, at 10:00 (CET).