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The subject deals with maintaining and auditing records and preparing financial reports for a business. Accounting is the measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Commerce primarily expresses the fairly abstract notions of buying and selling, whereas trade may refer to the exchange of a specific class of goods ("the textile trade", for example), or to a specific act of exchange (as in "a trade on the stock-exchange"). The subject deals both aspects.