As April 15th approaches (the American tax filing deadline), an increasing number of people are looking for accountants. As a New York resident, obviously I would like a New York accountant so if I need to provide him with additional information, that won't be a hassle. Fortunately, finding an accountant in New York is not a hard task. The challenge is searching for a good accountant.

But I'm jumping ahead of myself. Let's define a few basic concepts: accounting is the method by which accountants calculate, track and report on financial information to ensure that resource allocation decisions can be made by whoever the decision makers are.

For a small business owner's personal finances, for instance, an accountant may be measuring the finances of a few people (the family), and reporting the necessary information to the small business owner. In this scenario, the decision maker is the small business owner and his decisions involve deciding how much money he has to put for family necessities.

Generally speaking, there are two main types of accounting. There is financial accounting and there is auditing. Financial accounting typically involves processing of financial information regarding a business operation where details are recorded, organized, summarized, interpreted and lastly communicated.

Auditing, on the other hand, is there process that an independent auditor examines accounting records and financial statements so that he or she can express a professional view about the financial records and answer queries about projections.

At the heart of accountancy lies the requirement to take stock of the day to day state of various sales and expenses. In the modern world when many deals are partially fulfilled at varying times, bookkeeping is the only means to know where you and your business stand in the greater scheme of things.

If one runs his own small business, he may be able to do just fine with some accounting software. He should take a look around for some flowchart templates and should simply enter in the various kinds of income and expenses, then each subsection updates the proper fields. Before he knows it he's got proof that all bills have been allotted for and he's found the bottom line.

If one finds he could take care of your business finances on his own, then by all means, he must stick with the system that he knows works. If, however, he starts running into problems that make it hard for him to see where discrepancies are coming from, it may be time to enlist the services of a professional accountant.

Regrettably for me, I do require the services of a specialized accountant. With that being said, finding a Manhattan accountant - even an extremely competent one - must be far from impossible.

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