TY - GEN AU - RADHIKA, NALLABELLI TI - Creative accounting: A study of innovation in accounting PY - 2013/// KW - ACCOUNTING N2 - Accounting is the language of business. Accounting has rightly been termed as the language of the business. The basic function of a language is to serve as a means of communication. Accounting also serves this function. A large number of transactions take place in the business everyday which have to analysed, it would be practically impossible to remember all the transactions in a systematic and chronological order and this is done with the help of accounting which involves the accounting cycle of reecording the transactions in the journal, posting them in the ledger, preparing the trial balance and analyzing the balances of ledger accounts by preparing the final accounts ER -