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What is Accounting as a Science Explained about?
Accounting involves systematically recording, processing, and reporting financial information about transactions and events for an entity. Accounting theory seeks to explain and predict phenomena through interrelated concepts and propositions. As a science, accounting theory consists of hypotheses developed through research, while as a technology, it uses logical reasoning to explain established accounting treatments and structures.
- Author
- Achmad Faizal Azmi
- Language
- EN