CERTIFIED PUBLIC ACCOUNTANT Definition

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CERTIFIED PUBLIC ACCOUNTANT (CPA) is an accountant licensed to practice public accounting.

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FOOT A COLUMN is to add a column of numbers.  To test footing is to add the column again to check accuracy.

FORECAST is to estimate or calculate expected business results in advance. To plan the business course for the future. A document that sets down the plan. See BUSINESS PLAN, PROJECTION, BUDGET.

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