Modern accounting is a tremendously complex and evolving field but in terms of practice it can be roughly divided into the fields of financial accounting and managerial or business accounting . Accountants and auditors prepare and examine financial records they ensure that financial records are accurate and that taxes are paid properly and on time accountants and auditors assess financial operations and work to help ensure that organizations run efficiently most accountants and auditors . Accounting careers typically involve analyzing and utilizing financial information in order to evaluate a business financial position this can involve anything from basic book keeping to managing balance sheets and income statements. The accounting curriculum is designed to provide students with the knowledge and the skills necessary for employment and growth in the accounting profession using the language of business accountants assemble analyze process and communicate essential information about financial operations. The following is a list of the most cited articles based on citations published in the last three years according to crossref
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