(accounting) The complete accounting record for a fiscal year.

The field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business.

(military) Any commissioned military officer who receives and disburses public money in his own name for purposes specified by law.

plural of accountable disbursing officer

On one's own behalf. / By oneself. / At one's own risk.

plural of Swiss bank account

Used other than figuratively or idiomatically: see Swiss, bank account. / (figuratively) Any place considered safe or secure to put things in.

An accountant who has met certain legal requirements to provide certain accounting services.

plural of certified public accountant

An accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years, potentially misleading investors into believing that their losses are less than the actual value.