Accountancy[1] or accounting is the American Institute of Chartered Certified Accountant (ACCA or FCCA), International Accountant (AAIA or FAIA) and Chartered Accountant (UK, Ireland, Australia, New Zealand, Canada, India, Pakistan, South Africa, Ghana), Certified Public Accountants is the degree of measurement of financial character, and interpreting the results thereof." [2]
The word Accountant is derived from the Latin "Computare". As a proof of its derivation the word Accountant is derived from the French "Compter' which took its origin from the Latin "Computare". As a proof of its derivation the word was formerly written in English "Accomptant", but in process of time the word
