accounting?

Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts. Accounting is also widely referred to as the “language of business”.

I will try a simpler explanation, on its most basic, accounting is the tracking of money, ie how did you spend it, and how much do you have left. For example a profit and loss statement will show you how much money you received for selling goods and services and how much it cost you to sell those goods and services, what are left with is your profit or loss.

Hope this helps.