Why your accountant should know how to count bees?

I will tell you a little secret: form a beekeeper perspective it is almost impossible to count all the bees in the bee hive. From the accounting perspective it is useless attempt. Since accounting is the ’language of business’ and it is also the measurement of the company’s activities and the communication process of those measurements to the others. The accountants must know what to count and how to communicate those numbers to others.

As the beekeeper I know that on the average in the summer the bee hive can have up to 35,000 bees dropping to around 5,000 in the winter time. In a good season one bee hive can produce on the average up to 60 pounds of honey. And this is the relevant information I need form the accounting perspective to predict the volume of honey one beehive can produce.

Accounting is not really a math class, algebra or calculus. Accounting is truly a system of maintaining records of company’s operations, it is ability of precise interpretation of those records and effective communication those records to others. Let’s go back to the beekeeping example – a good accountant should be able to figure out how to count how many bees are in the beehive but an excellent accountant (the one you want to hire) will know that he does not have to count any bees at all! He will know what kind of information has the most important qualitative characteristics such as relevance and reliability to become useful accounting information. Therefore, he will know that he truly does not have to know the number of bees but the amount of honey produced on the average by one bee hive.

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