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Finance


The management of money, credit, banking and/or investments, and/or the commercial activity of providing funds and capital, and/or the branch of economics that studies the management of money and other assets, are all activities applicable to the description of 'Finance'.

The term can also be used when goods or assets are sold on credit and this is particularly applicable to tax reporting whereby the costs of the 'finance' can be an allowable expense utilised to offset profit and associated taxation.

Association of Chartered Certified Accountants
Institute of Financial Accountants
Association of Accounting Technicians