Is accounting an art? Why have we received the certificate of bachelor of science in accounting?

Accounting is an art as well as a science.
I have found that debits must always equal credits – a scientific formula.
I understand that the balance sheet must always balance – a scientific conclusion.
“Numbers” seem to overwhelm the accounting product and “numbers” are created within the science arena.
Declining balance depreciation is computed very scientifically.
The income tax computations are based on the scientific applications of adding, subtracting, multiplying and dividing.
Accounting is an art of recording, classifying and summarising financial transactions.
It helps us in achieving our objective of maintaining proper accounts , also to know the profitability and financial position of the business.
The American Instituted of Certified Public Accountants defines accountancy as an art.

Accounting is art as well as science...
Accounting is done whenever an Event happens, Example;in accounting we are estimating the sales to forecast the future profit.
Similarly science also applying the same methodolody by predicting the future on an happening of event.

ACCOUNTING IS THE ART OF USING THE SINCE

Sure accounting is art , most of accounting benefit is depended on the personal skill, education ,and experience