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By definition, accounting is a system of recording and summarizing business and financial transactions. For as long as civilization has been engaging in trade, methods of record keeping, accounting, and accounting tools have been invented.

Accounting techniques like budgeting, sales projections and financial reporting are supposed to help prevent business failures by giving managers realistic plans to guide their actions and feedback on their progress. In other words, they are supposed to leaven entrepreneurial optimism with green-eye-shaded realism.

·  A Chartered Certified Accountant must be a member of the Association of Chartered Certified Accountants (designatory letters ACCA or FCCA).

·  A Chartered Management Accountant must be a member of the Chartered Institute of Management Accountants (designatory letters ACMA or FCMA).

·  A Chartered Public Finance Accountant must be a member of the Chartered Institute of Public Finance and Accountancy (designatory letters CPFA).

·  An International Accountant is a member of the Association of International Accountants (designatory letters AAIA or FAIA).

·  An Incorporated Financial Accountant is a member of the Institute of Financial Accountants (designatory letters AFA or FFA).

·  An Associate Professional Accountant is a member of the Institute of Professional Accountants(designatory letters APA-UK or FPA).^{[3][importance?]}

·  A Certified Public Accountant may be a member o·  f the Association of Certified Public Accountants (designatory letters AICPA or FCPA) or its equivalent in another country, and is usually designated as such after passing the Uniform Certified Public Accountant Examination.

·  A Public Accountant may be a member of the Institute of Public Accountants (designatory letters AIPA, MIPAor FIPA).