1.

The art of recording, classifying and summarizing is called:

Answer»

Mark me as BrainliestExplanation:The American INSTITUTE of Certified PUBLIC Accountants (AICPA) defines accountancy as “the art of RECORDING,classifying, and summarizing, in a significant MANNER and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof. ”



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