Machine Language

Assembly Language
Assembly language is a low-level programming language that is one step above machine language. Each statement in an assembly language corresponds to a machine language statement, enabling hardware-level control with more readability compared to pure binary code.
Compiler
A compiler is a computer program that transforms code written in high-level programming languages like FORTRAN or PASCAL into machine language.
Machine Language
Machine language is the set of binary instructions that a computer's central processing unit (CPU) can execute directly. Each statement in machine language, often represented in binary code, corresponds to one specific machine action, allowing for highly efficient program execution but posing significant challenges for programming due to its lack of human-readable commands.
Source Program
A source program is a computer program written in a high-level programming language (such as BASIC, FORTRAN, or Pascal) and fed into a computer for translation into machine language.

Accounting Terms Lexicon

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