accounting

English

Etymology

• First attested in the late 14th century.
• account +‎ -ing

Pronunciation

• IPA^(key): /əˈkaʊn.tɪŋ/

• Audio (Southern England):

  (file)

Verb

accounting

1. present participle and gerund of account

Noun

accounting (usually uncountable, plural accountings)

1. (business) The development and use of a system for recording and analyzing the financial transactions and financial status of an individual or a business.
2. A relaying of events; justification of actions.

   He was required to give a thorough accounting of his time.

3. (law) An equitable remedy requiring wrongfully obtained profits to be distributed to those who deserve them.
   • 2020, Liu v. SEC (U.S. Supreme Court No. 18-1501), Justice Thomas dissenting:

     In contrast, an accounting for profits, or accounting— a distinct form of relief that the majority groups with disgorgement — has a well-accepted definition: It compels a defendant to account for, and repay to a plaintiff, those profits that belong to the plaintiff in equity.

Derived terms

• accounting cost
• accounting equation
• accounting machine
• accounting period
• accounting profit
• accounting year
• cookie-jar accounting
• creative accounting
• financial accounting
• forensic accounting
• green accounting
• Hollywood accounting
• management accounting
• nonaccounting
• Pereira accounting
• preaccounting
• project accounting
• tax accounting
• Van Camp accounting

 

Translations

development and maintenance of system for recording and analyzing financial transactions

• Afrikaans: rekeningkunde
• Arabic: مُحَاسِبَة f (muḥāsiba)
• Armenian: հաշվապահություն (hy) (hašvapahutʻyun), տոմարակալություն (hy) (tomarakalutʻyun) (Western Armenian)
• Belarusian: бухгалтэ́рыя f (buxhaltéryja)
• Burmese: စာရင်းကိုင်ပညာ (my) (carang:kuingpa.nya)
• Chinese:

  Mandarin: 會計 / 会计 (zh) (kuàijì), 會計學 / 会计学 (zh) (kuàijìxué)

• Czech: účetnictví (cs) n
• Danish: bogføring c, bogholderi (da) n, regnskab n
• Dutch: boekhouding (nl) f
• Esperanto: librotenado
• Estonian: raamatupidamine
• Finnish: kirjanpito (fi), laskentatoimi (fi)
• French: comptabilité (fr) f
• German: Buchhaltung (de) f
• Greek: λογιστική (el) f (logistikí)
• Hindi: लेखाकरण m (lekhākaraṇ)
• Hungarian: könyvelés (hu), számvitel (hu)
• Indonesian: akunting
• Italian: contabilità (it) f, bilancio (it) m
• Japanese: 会計 (ja) (かいけい, kaikei), 経理 (ja) (けいり, keiri), 会計学 (ja) (かいけいがく, kaikeigaku)
• Khmer: គណនេយ្យ (km) (kŭənnaʼnɨy)
• Korean: 회계 (ko) (hoegye)
• Lao: ການບັນຊີ (kān ban sī)
• Latvian: grāmatvedība f
• Lithuanian: apskaita f
• Macedonian: сметководство n (smetkovodstvo)
• Malay: perakaunan (ms)
• Persian: حسابداری (fa) (hesâbdâri)
• Polish: rachunkowość f, księgowość (pl) f
• Portuguese: contabilidade (pt) f
• Romanian: contabilitate (ro) f
• Russian: бухгалте́рия (ru) f (buxgaltérija), счетово́дство (ru) (sčetovódstvo) (slightly obsolete)
• Serbo-Croatian:

  Cyrillic: рачуноводство n

  Roman: računovodstvo (sh) n

• Slovak: účtovníctvo n
• Slovene: računovodstvo n
• Spanish: contabilidad (es) f
• Swedish: bokföring (sv) c, räkenskap (sv) c
• Tagalog: dalubtuusan, palatuusan, tuusan
• Tamil: கணக்கு வழக்கு (ta) (kaṇakku vaḻakku)
• Thai: การบัญชี (gaan-ban-chii)
• Ukrainian: бухгалте́рія (uk) f (buxhaltérija)
• Vietnamese: kế toán (vi)

See also

• accountancy