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Longman Dictionary English

From Longman Dictionary of Contemporary English
Related topics: Finance
accountingac‧coun‧ting /əˈkaʊntɪŋ/ ●●○ noun [uncountable] BFaccountancy
Examples from the Corpus
accounting• Accounting Theory Accounting theory is conventionally concerned with financial accounting, i.e. with accounting to external providers of finance.• However, these have been excluded, pending the results of a fundamental review of capital accounting.• In order to deal with the problems of budgeting for this it is necessary to know something of company financial and cost accounting.• Trial balance to facilitate hotel accounting. 11.• It should be recognised that we are still in the early days of case-mix accounting.• Academic, or theoretical, discourse is not privileged but is instead a form of accounting which uses abstraction to illuminate.• It refers to the method of accounting which reports in terms of funds rather than in terms of organizations.• In spite of accounting for only 0.2 percent of a beer's cost, this is naturally felt to be wasteful and undesirable.
From Longman Business Dictionaryaccountingac‧coun‧ting /əˈkaʊntɪŋ/ noun [uncountable]1ACCOUNTINGJOBthe usual word for the profession of ACCOUNTANCY in the US2ACCOUNTING the work of keeping a company’s financial records, recording its income and expenses, and its business dealstraditional methods of accountingThe 1985 Companies Act requires companies to keep accounting records. → accrual accounting → budgetary accounting → cash accounting → cost accounting → creative accounting → current cost accounting → equity accounting → false accounting → financial accounting → forensic accounting → inflation accounting → social accounting → tax accounting
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May 09, 2025

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