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Accounting is both an art and science.
Accounting is an art because it can be learnt by practice and not by mere listening to it like scientific rules. Every accountant is not the same. Many are good and other make mistakes, like every person is not a great artist. A person who has more experience in accouting, will be able to understand every new transaction, new developments and new changes in accounting more easily than an inexperienced one.
It is science because it is based on many rules, concepts, conventions andassumptions. If everything goes accordingly, your balance sheets match, trial balances match and profits can be calculated correctly. But even if a singleaccounting concept is mishandled and transaction is entered incorrectly, it brings propagation errors. We need to go back every step to trace it, which is very exhausting. So it's a science.
Both of them