المحاسبة

المُحَاسَبة \ accountancy: the work of keeping accounts (of money). \ مُحَاصَرَة \ siege: an act of placing an army all round a town that is too well defended to be seized (but might be defeated by lack of supplies): The great siege of Gibraltar lasted for four years. The city was in a state of siege. \ See Also حصار (حِصَار)‏