arvestusest
Arvestusest is an Estonian term used to denote the field and practice of arvestus, commonly translated as accounting, calculation, or record-keeping. In standard usage, arvestusest refers to the methods, standards, and procedures used to measure, record, and report financial and resource data, as well as to related analysis and decision support. Grammatically, arvestusest is the genitive form of arvestus, reflecting how Estonian links concepts such as profession, process, and regulation.
The concept covers financial accounting, cost accounting, budgeting, auditing, and financial reporting, including the preparation of
Historically, modern arvestusest developed with the adoption of formal accounting standards and public reporting in Estonia
In education and practice, arvestus is taught in economics and business programs and underpins professional qualifications