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What is accounting? Accounting is the system of recording and summarizing business and financial transactions and analyzing, verifying, and reporting the results. ­Accounting is the language of small business. Without proper insight into your company’s financial health, you are paralyzed as a small business. As an individual, you may only ever use an accountant by way of an online form for submitting your taxes. Those are handled by Certified Public Accountants (CPAs), who pass an exam to prove their mastery of accounting. For businesses, though, tax collectors, regulators, and other oversight agencies want to see thorough and proper accounting records.

An accountant usually works for a person, a business, or the government. However, accounting firms such as Deloitte, Ernst & Young (EY), KPMG, and PricewaterhouseCoopers (PWC) are renowned for tracking and managing public and private financial data.

Here’s a breakdown of the three main types of accounting:

Financial Accounting

This type of accounting is accomplished with investors in mind. It is used to assess the financial health of a business and helps management get an accurate idea of a business’s finances.

Managerial Accounting

This type of accounting is used to generate financial statements for companies, including product costings, cash flow reports, profit and loss statements, and business acquisition reports. This type of accounting is essential for business leaders, as it provides accurate financial data and can help companies make decisions about their money. 

Tax Accounting

Tax accounting focuses on how your business works with the IRS. Accountants can help you understand your financial picture when filing your yearly or quarterly taxes.



Work as an accountant in various service firms and retail (national or international).


Work as an au ditor in various government institutions such as BPK, Ministry, and etc.


Work as an auditor in a national or international accounting firm. To become a public accountant, you must obtain permission from the Minister of Finance.


Work as a lecturer on a campus, also teach and facilitate class sessions in related subject areas. Conduct Research in related fields of his/her expertise as part of skill and knowledge acquisition.