llogarisë

Llogarisë is a term found in Albanian-language usage that can denote the practice and system of accounting as well as the act of calculating. In financial and administrative contexts, it refers to organized recording, reporting, and analysis of monetary transactions, budgets, and financial statements. The word may also appear in relation to the management of ledgers and accounts within an organization.

Etymology and form: The noun derives from the verb root llogar-, meaning to calculate, with the suffix -isë forming an abstract or collective noun. The form llogarisë represents a definite form used in phrases such as “the accounting” or “the calculation” depending on syntax and context.

Usage and scope: Llogarisë is encountered in discussions of bookkeeping, auditing, and financial reporting, as well as in broader discussions of economic administration. In everyday Albanian, it can contrast with terms for more mathematical calculation (llogaritje) or with kontabilitet, which is the established term for the field of accounting as a discipline.

Relation to related terms: Kontabilitet is widely used in official and professional contexts to denote the profession and practice of accounting. Llogari commonly refers to an individual account or ledger item, while llogaritje denotes calculation more generally.

See also: Kontabilitet; Llogari; Llogaritje.

Notes: As with many terms in Albanian, exact meaning and usage can vary by context, dialect, and regulatory framework.