|Accounting is the process of systematic recording, reporting and analysis of financial transactions of a business. It is the key for almost any business. A person who is in charge of accounting is known as an accountant. It may be handled by a bookkeeper at small firms or with large number of employees at larger companies. An accountant must follow a set of rules and regulations termed as Generally Accepted Accounting Principles.
High-impact journals are those considered to be highly influential in their respective fields. The impact factor of journal provides quantitative assessment tool for grading, evaluating, sorting and comparing journals of similar kind. It reflects the average number of citations to recent articles published in science and social science journals in a particular year or period, and is frequently used as a proxy for the relative importance of a journal within its field. It is first devised by Eugene Garfield, the founder of the Institute for Scientific Information. The impact factor of a journal is evaluated by dividing the number of current year citations to the source items published in that journal during the previous two years.