Accountancy
 Every time money is spent or earned, it is written in the ledger. These annual accounts show what money the company has taken in in the year and what it has spent this money on. It also shows if the company made a profit in the year, who owes the company money and those to whom the company owes money and any big expensive items the company has bought which they expect to use for a number of years. Managers and investors look at the ledger and make decisions about how to spend money in the future. Lenders like Banks look at the accounts before they lend money to the company. Tax authorities look at them to check that the company is paying the correct amount of taxes.