he field of accounting is one of the fields that serve the people and the result of the activities of an accountant can be a great help to the economic allocation decisions of people who work in different companies. therefore, one of the most important goals the field of accounting is to train human resources specialized in collecting, classifying, recording and thus summarizing information and preparing financial reports in accordance with the criteria set by companies and organizations in advance. it is also important that someone who has an accounting job and is in line with current world knowledge and applies all the changes made in his work in order to achieve the best results. A person who is trained in accounting can become the manager of an organization or a company in the future and give that company the idea of how to evaluate resources and invest in order to get the best results. in fact, the accountant is a service job whose job is to provide the accountant with a little bit of financial information that this information that the accountant provides to others can have an important impact on economic decisions.