Define: Person

UK Accounting Glossary

Definition: Person

What is the dictionary definition of Person?

Dictionary Definition

  1. An individual; usually a human being.
  2. The physical body of a being seen as distinct from the mind, character, etc.
  3. legal Any individual or formal organisation with standing before the courts.


Full Definition of Person

An individual, agency, association, branch, corporation, estate, group, partnership, or other entity or organisation having legal rights and responsibilities separate from those of other entities and/or of its owners or members. See also, juridical person.


Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Person. Payroll & Accounting Heaven Ltd. April 04, 2020
Chicago Manual of Style (CMS):
Person. Payroll & Accounting Heaven Ltd. (accessed: April 04, 2020).
American Psychological Association (APA):
Person. Retrieved April 04, 2020, from website:

Definition Sources

Definitions for Person are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 17th January 2020.