Accountant's duty is not to increase earning of business but he must know what effect of earning on business so that he can co-operate with businessman more effeciently.
When in any business , the earning will increase at this time , it will effect on two following things
1. Increase in operating income
2. Reduce in capital charges
After this increase of operating income affect further two things
1. increase in revenue generating capacity
2. Reducing expenses
And in other side capital charges will reduce in product of cost of capital and reduce of fixed assets and reduce of working capital .
And in end it will increase our sale , our sale price , reduce of cost of goods , increase productivity and efficiency and business will grow and his shares market value wil go upward .