An accountant is a person who practices accounts, analysis financial statements on finance and banking, performs analysis on financial data. They assist financial managers, tax authorities, and insurance companies for credit allocation decisions.
Accountant's role involves studying the data from various institutions pertaining to profit and loss statements, cash flow statements, etc. Sometimes they are hired by brokerage firms to provide advice to investors by analyzing the market data, current trends in the stock market industry. They often use spreadsheets and other statistical software like tally, etc and develop forecasts, ratios, etc. They also work as consultants to various firms such as auditing and forecast of organization's revenues, etc.
A master's or a PhD degree in subjects such as finance, accounting, taxation, etc. Some firms prefer degrees such as CMA, CCA, CGA or CA or even Chartered financial association.