Accounting is more than an activity that professional accountants can understand. Accounting is the art of interpretation, measure and describe economic activity that describes the resources, activities and achievements of all business large or small. The accounting function is vital in all units of our society.Large stock companies are accountable to their shareholders, to government agencies and to the accounting p blico.La is a business of providing services whose role is to provide quantitative information about economic entities, the primary information is financial in nature and intended to be useful for making decisions within a business or daily life.