An Accountant is a practitioner of accountancy. Accountants are usually known as "number crunchers". The word "Accountant" is derived from the French word "computer", which took its origin from the Latin word "Computare". Accountants are professionals who deal with the company's money, books and records. These are the individuals who deal or perform with the accounting work, and also carry out the auditing or checking out company's books and records. In Britain, auditing is often carried out by a chartered accountants. When accountants perform accounting work, they write in the books of accounts which is known as "LEDGERS" that belongs to a existing company. Every time when cash is spent or utilized or earned, it is entered in the ledger. The information found in the ledger is mostly used by the lenders, managers, investors, tax authorities and other decision makers. These people make future decision of utilizing the money by referring these ledgers. Accountants are also known as Economists before 2008, who are responsible for maintaining the accounts of any organizations and to get profits from assets and debts. The results of their work shows with the financial update of any country of the world.