Accounting is the process of recording, measuring, and communicating financial information about an individual or organization. It involves recognizing, analyzing, and reporting financial activity to help stakeholders make informed decisions. Business Articles are a type of accounting document that provides detailed information about a business’s finances, including its profitability, liquidity, and capital structure. They are usually released by companies on an annual basis and provide important insights into a company’s performance and operations. By understanding and interpreting these documents, investors and business owners can better manage their finances and make more informed decisions.