Accounts Class 11 Online Notes - Chapter -1 Introduction to Accounting “ Accounting is the art of recording, classifying and summarising in a significant manner and in terms of money, transactions, and events which are in part at least of a financial character and interpreting the result thereof.” Accounting The process of categorizing, measuring, collecting, recording, classifying, summarising, analyzing and communicating financial information to the users. Accountancy- Accountancy is a systematic knowledge of accounting .in other words it tells us how to maintain the books of accounts. Know more: Class 11 Accountancy
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