|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.
A journal is a periodical publication intended to further progress of science, usually by reporting new research. Most journals are highly specialized, although some of the oldest journals publish articles, reviews, editorials, short communications, letters, and scientific papers across a wide range of scientific fields. Journals contain articles that peer reviewed, in an attempt to ensure that articles meet the journal's standards of quality, and scientific validity. Each such journal article becomes part of the permanent scientific record.