What is Accountancy? Accountancy is the process of managing the income and expenses of a business. The process of recording and summarising financial transactions is ‘bookkeeping’. When the data is produce in reports for the use of individuals or companies outside the organisation, the process is ‘financial accounting’. Class 12 Accountancy Pendrive Classes.
It refers to the process of measuring, summarising, and communicating the financial information produced by bookkeeping to classify and explain account information to relevant parties such as shareholders and managers.
The use of this information also makes it possible to forecast future financial developments, analyse different areas of the business and evaluate business potential.
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