Financial and Management Accounting

1: Who has defined accounting as "the art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events, which are, in part at least, of a financial character and interpreting the results thereof"?
A.
American Institute of Certified Public Accountants
B.

American Accounting Association

C.
Institute of Chartered Accountants of India
D.
Institute of Cost & Works Accountants of India
 

Answer : A

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Option: A

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