With or without a comma ?

[Bahrain rose]

It includes the standards, conventions, and rules accountants follow in recording ,summarizing transactions, and in the preparation of financial statements.

Is it wrong or correct to put a comma before the word "and" in that
paragraph ??

Regards,
Rose

[Coffa]

Originally Posted by Bahrain rose

It includes the standards, conventions, and rules accountants follow in recording ,summarizing transactions, and in the preparation of financial statements.
Is it wrong or correct to put a comma before the word "and" in that
paragraph ??
Regards,
Rose

In the case of the first comma, it's debatable, and I wouldn't worry too much about it. I had the same question when I was studying English Language at school, and I was taught that in a list you omit the comma before the final 'and'. The test should be whether you naturally pause at that point in the sentence. I suggest you do pause there, so the comma is correct, but I wouldn't argue the point.

However, the latter part of the sentence is incorrect. It should be: "...and rules accountants follow in recording <B>and </B> summarizing transactions, and in the preparation of financial statements."

The comma is obligatory here, because there is definitely a pause after transactions.

[Bahrain rose]

Originally Posted by Coffa

In the case of the first comma, it's debatable, and I wouldn't worry too much about it. I had the same question when I was studying English Language at school, and I was taught that in a list you omit the comma before the final 'and'. The test should be whether you naturally pause at that point in the sentence. I suggest you do pause there, so the comma is correct, but I wouldn't argue the point.
However, the latter part of the sentence is incorrect. It should be: "...and rules accountants follow in recording <B>and </B> summarizing transactions, and in the preparation of financial statements."
The comma is obligatory here, because there is definitely a pause after transactions.

Thanks alot Coffa for replying !