Accountancy is the study of theories, principles, and practices in the recording, analyzing, and communication of financial information. This discipline explores the flow of transactions in quantitative form and the role of reporting in the overall system for financial control in business, industry, and government. Accounting processes and information are frequently the foundation for decision making and business planning. Students can also enter the field through the certificate programs—Micro Technician Bookkeeper and Payroll Clerk. The ability to move upward in an organization requires continued education.