If you are to ask any accounting learner this question, “what is accounting?” Each learner would certainly have a different answer. Some might simply say, “it is a study of money”, “it is a study on how to count money”, “language of business”. The most commonly used definition of accounting relates accounting to the recording of the financial transactions of an individual or a business enterprise in monetary (money) terms. Perhaps I should start by asking you why you are studying accounting; I am already imagining a number of reasons why you are in an accounting class. Maybe because your friend is also doing accounting, maybe because your family member also did accounting, maybe because you always had a passion for accounting, or maybe because there was no space in the other grade 8 classes without accounting. We study accounting in order to have knowledge and/or work in finance and investment related environment. Moreover, below are some of the exciting benefits of the accounting profession: ▪ One of the highest paid profession in the world ▪ It is universal ▪ The accounting profession in very stimulating ▪ There are lots of career opportunities associated with accounting ▪ It helps us with financial discipline ▪ Enhance us with the knowledge needed to take decisions related to finance