Accounting
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.
State
The complex notion of the ‘provisional’ character of the State is the reason why the attitude of the first Christians toward the State is not unitary, but rather appears to be contradictory. I emphasize, that it appears to be so. We need only mention Romans 13:1, ‘Let every man be subject to the powers that be ... ,’ alongside Revelation 13: the State as the beast from the abyss.
Oscar Cullmann, The State in the New Testament.
