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Accounting is the measurement, processing, and communication of financial information about economic entities 15 16 comparable to businesses and firms The trendy subject was established by the Italian mathematician Luca Pacioli in 1494. 17 Accounting, which has been referred to as the “language of business”, 18 measures the outcomes of a corporation’s financial activities and conveys this information to a variety of users, including traders , creditors , management , and regulators 19 Practitioners of accounting are often known as accountants The phrases “accounting” and “financial reporting” are sometimes used as synonyms.