Accountancy (profession)or accounting (methodology) is the measurement, statement, or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.Accounting (Definition) is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions, and in making reasoned choices among alternative courses of action. [2]It is also the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[3]Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), International Accountant (FAIA or AAIA),Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA).“Accounting is that discipline which measures, records, reports and interpretsfinancial and other information about an entity to interested parties to enable them to make appropriate decisions”Accounting is essentially a system for showing what the financial state of a business is at any one time.Accounting and financial information allows users to:See how the business is goingSee how aspects of the firm can be improvedControl your moneyPlan for the futurePurpose of Accounting1 Accounting can act as a form of communicationYou can think of accounting as a form of language between owners of a businessThis language is not alphabetical letters but instead it is expressed in terms of dollarsCan be communicated to relevant users through graphs, reports and tables2 Accounting can supply information for decision makingDecisions are made at all levels of managementSuitable information will reduce the uncertainty decision makers may face Accounting can aid users of information to make accurate decisions3Accounting can assist a manager plan their businessincorporates decision making about the best course of action to takePlanning is essential for business success and requires regular revision in order to respond to changePlanning is a management activity that is supported by accounting information4Accounting can act as a control deviceAccounting information assists managers to have the ability to control their operationsAccounting also ensures that accurate and reliable information is providedControl involves ensuring events happen as plannedComparison of actual results with plannedCorrective action and revision of plans5Involves the following procedures:identifying and capturing relevant economic informationrecording the information systematicallyanalysing and interpreting the informationreporting appropriately to users会计专业是研究企业在一定的营业周期内如何确认收入和资产的学问。
会计师除了准备财务报表以及记录企业交易行为外，更重要的是能够参与企业间的合并、质量管理、信息技术在财务方面的应用、税务战略以及很多企业的管理决策活动。
以会计作为职业起点，你会获益很多。
其中最重要的是，你可以了解企业到底是如何运做的。
会计领域为从业者提供了不断变化并富有挑战性的工作。
所以很多商界成功人士最早都是从事会计工作的，同时，很多大企业的财务总监必须具有会计的背景。
在英国的企业有70%以上的总裁是财务出身。
一个现代高水平的会计人才，准确的说应该是财务人才，未来的管理人才。
在企业里，我们不仅仅要会收钱（干收钱的是出纳），会记帐（干记帐的是会计），会审计（企业内部审计－现在在中国才刚刚开始发展），我们更应该利用会计这个工具，学会管理，当然这个需要多年的实践经验。
概括起来，就是我们要逐步的会核算，懂经营，善管理。
所以，会计是一个好的起点，而不是一个终点，最终还得要上升到管理。
现在会计这行业，越来越强调学会计的要培养良好的职业判断能力，无论是在做题考试，还是在实践实务中。
还有，持续的学习能力，丰富的工作经验，丰富的人力资源，和机遇对于一个人的成功也都是必不可少的。
另外，美国一个权威职业评估机构分析得出，会计专业人才要用以下能力：Analytical ability，Leadership，Written and oral communication skills，Attention to detail，Ability to work independently，Team skills，Work ethic，High ethical standards，Computer literacy选择一个专业：最重要的是兴趣，然后结合个人对未来的规划。