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The accountants are the examiner of the financial books of the company. He is also known as a bookkeeper. Since he maintains the accounts & keeps a detailed record of it he is called the pen pusher or the pencil pusher. He also looks after the cash transactions & is a person in whose hands the cash lies & hence is also called as cashier. A auditor is also an accountant who cheeks the authenticity of the accounts. He is essentially a financial entity who also looks after the bank transactions. An accountant as an analyst analyses the financial conditions of the company & prepares the balance sheet & P&L A/C for profit determination
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