financial accounting
US /faɪˈnæn.ʃəl əˈkaʊn.tɪŋ/
UK /faɪˈnæn.ʃəl əˈkaʊn.tɪŋ/

1.
the process of recording, summarizing, and reporting the transactions resulting from business operations over a period of time
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She specialized in financial accounting during her studies.
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Understanding financial accounting is crucial for investors.