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  1. 1. Fundamental Accounting 25th October 2013 Accounting: Recording Classifying Summarizing Interpreting of Business Activity. Accounting Business Activity Business Entity Business Entity: It is an economic unit that performs an economic activity to earn profit in legal manners. Business Accounting : Accounting is a process of identifying , measuring and communicating the economic information of an organization to its users who need the information for decision making. Business Transaction: The transaction That has a reliable monitory Impact

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