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You may be surprised to learn that accounting is a major component of engineering. Normally, we think that accounting is the realm of business majors, who count money; however, because engineers manage big-budget projects, they also must count money. In addition, engineers must count mass, charge, linear momentum, angular momentum, energy, and entropy. (Later, we discuss these topics in more detail.) As shown in Table 17.1. each engineering discipline has particular accounting specialties. Because modern engineering is becoming increasingly interdisciplinary, it should be emphasized that every engineer must be familiar with all accounting topics. Proper accounting is a prerequisite to organized, rational thought. As such, we must be very careful in our approach. We start our accounting process by first defining the system. meaning, the subset of the universe we wish to study. You may be surprised to learn that accounting is a major component of engineering. Normally, we think that accounting is the realm of business majors, who count money; however, because engineers manage big-budget projects, they also must count money. In addition, engineers must count mass, charge, linear momentum, angular momentum, energy, and entropy. (Later, we discuss these topics in more detail.) As shown in Table 17.1. each engineering discipline has particular accounting specialties. Because modern engineering is becoming increasingly interdisciplinary, it should be emphasized that every engineer must be familiar with all accounting topics. Proper accounting is a prerequisite to organized, rational thought. As such, we must be very careful in our approach. We start our accounting process by first defining the system. meaning, the subset of the universe we wish to study