会计是财务交易的分析和记录，财务报表和报告中财务数据的汇总，财务数据的解释，决策的制定，未来计划的预算编制，税款和税收计划的确定，记录的审计开发验证财务活动的系统以及所检查活动的内部控制。会计向决策者，管理人员，投资者，债权人，工会，政府监管机构以及对经济活动实体的财务状况和未来感兴趣的其他人员提供相关信息。
Accounting is the analyzing and recording of financial transactions, the summarizing of financial data in financial statements and reports, the interpretation of financial data for decision making, the development of budgets for future planning, the determination of taxes and tax planning, the auditing of records and development of systems to verify financial activity, and the internal control of the activity being examined. Accounting provides relevant information to decision makers, managers, investors, creditors, labor unions, government regulators and others interested in the financial well-being and future of an entity of economic activity.