Accounting is simply defined as the art of summarizing, recording, reporting, and analyzing financial statements/transactions of a business entity. The accountant prepares financial statements to reflect financial condition and operating performance of a business entity.

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Accounting is the backbone of any business entity. The various disciplines are involved in case of accounting. At the root of all accounting is book keeping. The basic accounting equation is shown as: assets = liabilities + ‘stockholders’ equity. This is known as balance sheet. The foundation for the balance sheet begins with the income statement, which is revenues – expenses = net income or net loss.

An accounting system is a management information system (MIS) that is responsible for the collection and processing of data useful to decision-makers in planning and controlling the activities of a business organization.

Accounting as a subject might be tricky and challenging for the students. It not only involves a lot of concept building and a strong aptitude for mathematics. Accounting problems also give the students a hard time because the error is tough to find which leaves the student no choice but to start all over again. Thus getting an additional tutor help might solve problems for the students as their experience makes them capable of recognizing the student’s mistakes.

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