Other Free Encyclopedias » 21st Century Webster's Family Encyclopedia » 21st Century Webster's Family Encyclopedia - A to Akutagawa, Ryunosuke

Accounting

financial accountant statement

Accounting, analysis of financial records in order to reveal the financial position of an individual or firm. In the United States, an accountant who has passed a state examination becomes a certified public accountant (CPA). A financial statement is audited—that is, checked for accuracy and fairness—by an accountant who was not involved in the preparation of the statement.

See also: Audit.

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