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Slide 1 :

Slide 2 : Definition According to American Institute of Certified Public Accountants(AICP-1941), ”Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least of a financial character, and interpreting the results thereof”

Slide 3 : Functions Recording Classifying Summarising Deals with financial transactions Analyses and interprets communicates

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