Accounting is the process of recording, classifying, and summarizing financial transactions to provide useful information for decision-making. It involves analyzing and interpreting financial data, which is essential for measuring business performance, identifying areas of improvement, and making strategic decisions. Accounting ensures that financial records are accurate, complete, and in compliance with accounting principles and standards. Financial statements such as balance sheets, income statements, and cash flow statements are created from accounting data to give insight into a company's financial health.

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