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accounting (n.)
"reckoning of numbers," late 14c., verbal noun from account (v.). From 1855 as "management of financial affairs." Phrase no accounting for tastes (1823) translates Latin de gustibus non est disputandum, from account (v.) in the "give an explanation" sense.
Entries linking to accounting
account (v.)c. 1300, "to count, enumerate," from Old French aconter "to enumerate; reckon up, render account" (Modern French conter), from a "to" (see ad-) + conter "to count, tell" (see count (v.)).
Meaning "to reckon for money given or received, render a reckoning," is from late 14c. Sense of "to explain, justify" (c. 1300) is from notion of "present a detailed explanation of money, etc. held in trust." Transferred sense of "to value, to estimate" (to account as belonging to a certain class of quality) is from late 14c. Intransitive sense of "to render an account of particulars" is from late 14c.; hence transitive sense "give an explanation" (1670s, usually with to before a person and for before a thing).
In later Old French partly re-Latinized as acompter (Modern French accompter), hence late Middle English accompten. Related: Accounted; accounting.
Meaning "to reckon for money given or received, render a reckoning," is from late 14c. Sense of "to explain, justify" (c. 1300) is from notion of "present a detailed explanation of money, etc. held in trust." Transferred sense of "to value, to estimate" (to account as belonging to a certain class of quality) is from late 14c. Intransitive sense of "to render an account of particulars" is from late 14c.; hence transitive sense "give an explanation" (1670s, usually with to before a person and for before a thing).
In later Old French partly re-Latinized as acompter (Modern French accompter), hence late Middle English accompten. Related: Accounted; accounting.
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Definitions of accounting
Dictionary entries near accounting
account
accountability
accountable
accountancy
accountant
accounting
accouter
accoutrement
accredit
accreditation
accredited
