Accounting is a subject that needs to be carefully studied as it contains above calculations, journal entries, balance sheet, profit & loss account along with many other segments and types. Accounting is a broad subject to study. The objective of accounting is to keep a record of financial transactions and maintain company accounts with the accounting skills and extensive knowledge. Posting entries, ledger accounts, bank reconciliation and maintaining a record of assets and liabilities are some of the sections of the accounting process that is required for the smooth functioning of an organization.

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