e/Entity concept

Information
has gloss	eng: In accounting, the separate entity concept treats a business as distinct and separate from its owners. The business stands apart from other organizations as a separate economic unit. It is necessary to record the businesss transactions separately, to distinguish them from the owners personal transactions. This concept can be extended to accounting separately for the various divisions of a business in order to ascertain the financial results for each division.
lexicalization	eng: Entity concept
instance of	(noun) the activity of recording business transactions bookkeeping, clerking