Accounting is the art of interpretation, measurement and linking of the results of economic activities. Accounting has always been called the business language. Expressions such as assets, liabilities, net income, cash flow and earnings per share are just some examples of technical accounting terms widely used in the business world.

The use of accounting information is not limited to the business world. Everyone, from government, state, city, to school uses accounting information as a basis for controlling their resources and measuring their success.

The primary purpose of accounting is to provide, those who needs to make decisions, information useful for business decisions which is related to finding and using scarce economic resources such as money, land, and workforce.