👉 Counterapse, also known as "counting," is a method used in accounting to count or tally items. It involves dividing the total quantity of an item into equal parts and then counting each part. The process is repeated until all parts are counted. For example, if you have 10 apples and want to count them, you would divide 10 by itself (since 10 divided by 1 equals 10) and then add up the results: - First, count