Accounting and Finance and Film / Visual Culture

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Culture () is the social behavior and norms found in human societies. Culture is considered a central concept in anthropology, encompassing the range of phenomena that are transmitted through social learning in human societies. Some aspects of human behavior, social practices such as culture, expressive forms such as art, music, dance, ritual, religion, and technologies such as tool usage, cooking, shelter, and clothing are said to be cultural universals, found in all human societies. The concept of material culture covers the physical expressions of culture, such as technology, architecture and art, whereas the immaterial aspects of culture such as principles of social organization (including practices of political organization and social institutions), mythology, philosophy, literature (both written and oral), and science comprise the intangible cultural heritage of a society.

A film, also called a movie, motion picture, theatrical film, or photoplay, is a series of still images that, when shown on a screen, create the illusion of moving images. (See the glossary of motion picture terms.)

Finance is a field that deals with the study of investments. It includes the dynamics of assets and liabilities over time under conditions of different degrees of uncertainties and risks. Finance can also be defined as the science of money management. Market participants aim to price assets based on their risk level, fundamental value, and their expected rate of return. Finance can be broken into three sub-categories: public finance, corporate finance and personal finance.

Visual culture is the aspect of culture expressed in visual images. Many academic fields study this subject, including cultural studies, art history, critical theory, philosophy, media studies, and anthropology.