The language of money, investing and business is the language of accounting, which is the systematic and comprehensive recording of financial transactions pertaining to a person, partnership or business. It includes the process of summarizing, analyzing and reporting these transactions to the persons managing the finances, as well as government and tax agencies. Accounting is one of the key functions of business and depending on the size and volume of transactions, it may be handled by a bookkeeper, accountant or teams of bookkeepers and accountants.