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Best Defination Of Accounting

The field of accounting may best be described as;?

the field of accounting may best be described as;
b. the art of interpreting, measuring, and describing economic activity

AICPA definition of accounting:
Accounting is the art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are, in part, at least of a financial character and interpreting the results thereof.

In accounting what is cost constraint?

I need some help here please. Could anybody here give me a good definition in accounting of what cost constraint this. I would really appreciate anybody's help.

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