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What is accountancy?

Accountancy is the practical form of accounting. In many countries, all accounting courses are done by using word accountancy courses. I think, accountancy is fully academic term of accounting.

Accountancy is related to making of final accounts and preparing of financial reports which are useful for business, debtors, creditors, tax authorities and employees. In the British, Professional accountants have made the Consultative Committee of Accountancy Bodies. CCAB is now a limited company with six members:


  • The Institute of Chartered Accountants in England and Wales (ICAEW)
  • The Institute of Chartered Accountants of Scotland (ICAS)
  • The Institute of Chartered Accountants in Ireland (ICAI)
  • The Association of Chartered Certified Accountants (ACCA)
  • The Chartered Institute of Management Accountants (CIMA)
  • The Chartered Institute of Public Finance and Accountancy (CIPFA)


But, In India, accountancy is just basic introduction of accounting at secondary level and full course completed in graduate with learning of different subjects like financial, cost, management and corporate accounting.

In last we can say both accountancy and accounting is branch of science and professional accountants use this science for recording, classify, analysis and summarizing of transactions of business and main aim is to provide useful information to interested parties regarding their business.
                       

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Accounting Education: What is accountancy?
What is accountancy?
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Accounting Education
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