Explanation

An accountant is a person who prepares, analyzes, and interprets financial statements. Accountants are trained professionals who understand accounting principles, standards, and regulations.

Accountants do more than record transactions – they review financial data, prepare reports for management and stakeholders, ensure compliance with regulations, provide tax advice, and help with financial planning and decision-making.

A bookkeeper primarily records transactions in the books of accounts – the day-to-day work of maintaining financial records. An analyst might analyze data but does not necessarily prepare financial statements. A cashier handles cash transactions but does not prepare financial statements.

To become a professional accountant in Nigeria, one typically qualifies through bodies like ICAN (Institute of Chartered Accountants of Nigeria) or ANAN (Association of National Accountants of Nigeria).