Examlex
Going from a summary view to progressively lower levels of detail is called data:
Accounting Process
The sequence of activities involving the recording, classification, and summarizing of economic transactions to provide financial information.
Communicating
The process of conveying information between individuals or within an organization to ensure understanding and effective operation.
Identifying
The act of recognizing or establishing as being a particular person or thing; verification of the identity of a person or thing.
Owner's Equity
The residual interest in the assets of an entity after deducting liabilities, representing the owner's claim against the company’s assets.
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