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Accounting has been understood to be, by Professor of Accounting at the University of Michigan William A Paton as having one basic function: "facilitating the management of economic activity. This function has two closely related phases: 1) measuring and arraying economic data; and 2) communicating the outcome of this approach to interested parties." 

As an, a company's accountants periodically gauge the profit and loss for monthly, a quarter or a financial year and publish these effects in a of profit and loss that's called an income statement. These statements include things such as accounts receivable (what's owed to the company) and accounts payable (what the company owes). Additionally it may get quite complicated with matters like retained earnings and accelerated depreciation. This at the higher levels of sales and in the organization. 

Much of sales however, can be concerned with basic bookkeeping. Here is the process that records every transaction; every bill paid, every penny owed, every dime and dollar used and accumulated. 
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But the owners of the organization, which may be individual owners or an incredible number of shareholders are most focused on the summaries of these orders, included in the financial statement. The financial statement summarizes a company's resources. A value of a tool is what it cost when it was first received. The financial statement also documents what the resources of the assets were. Some assets are in the proper execution of loans that have to be repaid. Earnings will also be an advantage of the company. 

In what's called double-entry accounting, the obligations are also defined. Certainly, an organization desires to show a greater level of assets to offset the obligations and show a profit. The management of these two factors may be the fact of accounting. 

There's a system for doing this; its not all company or individual can devise their particular systems for accounting; the end result could be chaos!