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Both are important factor for organizational point of view because unless & until the financial transaction not recorded in proper way the organization can't move on. Budget can't be done. Forecast can't be done.
Sales target can't be fixed, etc.
regardless that accounts are cost center, no single organization can work without accountancy, Simply, how can you know that you are not losing? how can you safeguard your assets?
It's not just the concept of selling, it's the process of convert your effort, sales, and capital into profit.