Accountancy is the systematic recording, reporting and analysis of financial transactions. It can be done on a large scale for international corporations, or for individuals, or for any sized business in-between. Accountancy allows a company to analyse its financial performance and report important statistics such as profit and loss to managers and shareholders.

The major includes units that concentrate attention on the preparation and audit of financial reports for managers, owners and other interested parties. Validated and effective financial reports enable performance measurement and control of individuals, teams, corporations, non-government organisations, governments and other entities.

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