An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such
Bookkeeping is the record of financial transactions that occur in business daily or any time so as to have a proper and accurate financial report.
Accountant
…be a CC or ROC. That certification is only received after a one-year (CC) or three-year (ROC) internship. Any citizen having a polytechnic degree as a bookkeeper is also entitled to apply for the exam and certification at the OCC. Bookkeeper…
Portrait of the Italian Luca Pacioli, painted by Jacopo de' Barbari, 1495, (Museo di Capodimonte). Pacioli is regarded as the Father of Accounting.