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Accounting was the management of the financial affairs of an individual, a corporation or another organization. Practitioners were known as accountants.
Lyran accounting education took place in trade schools, but Lyran tax lawyers, as well as MBA holders had some training in accounting. On top of that, accounting was considered by Lyrans to be a shameful profession, but to a lesser degree than medicine was. However, on many Federation worlds, accountants were trained in college instead. (Star Trek: The Stoneship Files: "Tax Crunch")