olemus
majandusüksuse varade arvestuse funktsioon
Dictionary.com:
1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc. (distinguished from bookkeeping)

ülevaateid
https://en.wikipedia.org/wiki/Accounting
https://en.wikipedia.org/wiki/Bookkeeping