Abstract

This research seeks to identify best practice why accounting is called the language of business, how it deals and who need this language to serve the objectives of the study in-depth study in understanding about the theory of accounting, practice and open discussion with independent auditor, practitioners, different accounting recording format has been considered, the findings of the study show that accounting is the language of business in written and silence version not in orally until they been uttered in decision, different Financial Statement are the means of language. Nobody working in business can afford financial illiteracy. Whether you run your own business, work as a manager or are just starting your career, you want to understand financial information and be able to interact with accountants, controllers, and financial managers. This focus is known as the descriptive sociology of language and seeks to discover who speaks or writes what linguistic codes, to whom, when, and why. A second focus is concerned with the discovery of the determinants explaining changes in the social organization of language use and behaviour.

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