An Accountant is an inevitable person in the field of commerce and industry. His job responsibility consists of providing assistance and information to the managers, investors, tax authorities relating to the provision of assurance about financial information and to give aid to take decisions about allocation for resources. A variety of duties has to be performed by an accountant. It includes preparation of account records with accurate profit and loss statements, entries of business transactions, maintenance of general ledger, statement of closing and cost accounting reports. He should analyze and re-evaluate financial statement and expenses of the state, advising suitable corrections for ensuring expenditure control, maintaining financial data bases on computer and also manual filing system. He should act together with both internal and external auditors in finishing audits and should decide account inconsistency. The motive of an accountant is the maintenance and the implementation of accounts and account procedures for accurate financial record keeping in the business dealings.