The document discusses the history and philosophy of accounting as a discipline. It states that accounting was the first human discipline, tracing back to Adam and Eve accounting for their actions in the Garden of Eden to God. It also notes that in the afterlife, everyone will be an accountant accounting for their deeds on Earth. Additionally, it outlines how accounting is a multi-disciplinary profession, with accountants taking on roles like doctors, artists, and undertakers depending on the business need. The document concludes by distinguishing professional accountants from others, noting the requirements and licensures needed to officially practice accounting.

1. PREPARING TO BE AN ACCOUNTANT: SOME HISTORIC AND
PHILOSOPHICAL BACKGROUNDS
A
SEASONAL LECTURE DELIVERED TO IJMBE-FINANCIAL ACCOUNTING
STUDENTS
BY
ABDULSALAM MAS’UD
B.Sc. (BUK, Nigeria),
M.Sc. (UAD, United
Kingdom)

2. ACCOUNTING AS A FIRST HUMAN DISCIPLINE
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“Accounting is the discipline with the oldest historical culture, being the first to
be recognised by humanity when Adam and Eve were made to account for
what they did in paradise Dandago (2009)”.
The results of their account can be ascertained by the action taken by GOD
having received the accounts from them of their action in paradise.
Adam and Eve were asked by GOD to come-out of the paradise and live on
earth, this judgement was based on the accounts given by them to GOD on
their stay in paradise.
This shows that, result of any account form s the basis of decision making and
subsequent judgement that would follow such decisions.
Therefore, no decision that can be taken without inputs from the accountants
and in this Adam and Eve can be said were the first Accountants among the
mankind.

3. ACCOUNTING AS A DISCIPLINE IN HERE AFTER
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“Accounting is the only discipline that will come into play in the
Hereafter, where everybody would be raised up as an accountant- to
account for all they have done during their life time on earth
DANDAGO (2009)”.
This indicates that everybody will be accountant in Hereafter, as such
accounting will be the last discipline for mankind.

4. ACCOUNTING AS MULTI-DISCIPLINARY PROFESSION
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As a multi-disciplinary profession, accounting made its practitionersAccountants to serve a role similar to those exhibit by experts in other
disciplines. For instance:
Like a Medical Doctor, Accountant nurses business back to heath and
administers curative medicine (reconstruction, and recapitalisation),
ANAN.
Like the midwife, the Accountant delivers business of their babies
(Subsidiaries), ANAN
Like creative artist, Accountant creates business units (incorporation),
ANAN
Like a marriage registry, the Accountant weds and joins business units
(amalgamation), ANAN
Like an undertaker, when the situation so dictates, the Accountant
helps to bury dead and unproductive businesses (Liquidation and
winding-up), ANAN

5. DIFFERENCE BETWEEN ACCOUNTANT AND PROFESSIONAL ACCOUNTANT
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Everybody can be an accountant, a household can be chief accounting
officer in his house, likewise a ward-head, headmaster, principal,
commissioner etc are all chief accounting officers in ward, primary
school, secondary school and ministry respectively
But, professional accountant is person recognised by law to practice
accounting profession. Therefore:
He must be a member of a professional body of accountants (e.g
ANAN, ICAN or ICPAN) after possessing all the necessary
requirements
He must have been allowed to use designatory letters after his or her
name such as CNA, ACA, CPA.
He must be attending a Mandatory continues professional
development programme of his association so as to be updated about
the recent development in accounting profession

6. CONT.
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Having fulfilled all the above requirements, he can practice accounting and can
be called a professional accountant. Therefore, he can be a resource person in
the following fields which a quack and unlicensed person cannot be.
This include; incorporation of new business, certification of financial statement
or external audit, tax consultancy, amalgamation, reconstruction,
recapitalisation, liquidation, winding-up and receivership.
Therefore, being a financial accounting students you need to be acquainted
with all these so that you can create a sharp of your future and be prepared for
the challenges ahead.
Thank you for listening

7. CONT.
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Having fulfilled all the above requirements, he can practice accounting and can
be called a professional accountant. Therefore, he can be a resource person in
the following fields which a quack and unlicensed person cannot be.
This include; incorporation of new business, certification of financial statement
or external audit, tax consultancy, amalgamation, reconstruction,
recapitalisation, liquidation, winding-up and receivership.
Therefore, being a financial accounting students you need to be acquainted
with all these so that you can create a sharp of your future and be prepared for
the challenges ahead.
Thank you for listening