| A | B |
| accounting | planning, recording, analyzing, and interpreting financial information |
| accounting system | a planned process for providing financial information that will be useful to management |
| accountant | a person who plans, summarizes, analyzes, and interprets accounting information |
| public accounting firm | a business selling accounting services to the general public |
| private accountant | an accountant who is employed by a single business |
| bookkeeper | a person who does general accounting work plus some summarizing and analyzing of accounting information |
| accounting clerk | a person who records, sorts, and files accounting information |
| general office clerk | a person who does general kinds of office tasks, including some accounting tasks |
| ethics | the principles of right and wrong that guide an individual in making decisions |
| business ethics | the use of personal ethics in making business decisions |