Being an Accountant can mean one of two things: either you go to school to get a degree in accounting and stop there or you continue onward to take further tests to become a CPA (Certified Public Accountant) or obtain some other form of specialization. Regardless of which one you choose the initial studying is the same.
First off the study curriculum will include learning GAAP (Generally Accepted Accounting Principles), debits and credits, and financial statement analysis. GAAP are the principles by which all accounting standards are determined. They are the rules by which all accounting professionals and companies who use accounting must follow. These principles are very detailed and should be studied intently.
Debits and credits are how the accounting numbers make sense and balance. The entire idea of accounting is that both sides must balance, and to balance what is added to one thing it must be subtracted from another. For example if you pay a bill then you would subtract from your cash because you no longer have the money but at the same time you eliminate the bill.
Financial Statement analysis consists of the Balance Sheet, Profit & Loss Statements, Statement of Cash Flows, and others. After the debits and credits are studied and their significance is understood this information is carried over into the analysis of financial statements. The debits and credits help to understand how certain numbers came to be on these financial statements and once this is understood the financial statements can be analyzed.