The results of Accountancy may be different if one chooses
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a different Accounting Policy.
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So it is not alike Mathematics.
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IN MATHEMATICS, THE RESULT WILL BE DIFFERENT ONLY
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WHEN ONE MAKES THE CALCULATIONS WRONG.
Question :
Does it mean accounting is an art? In that case, some may be born artists.
Answer:
Yes, Accounting may be treated as an ART.
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Now-a-days, efforts are being made ( continuously ) to
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PRESENT the financial reporting ( information ) in the most easiest way.
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When it becomes TOUGH to understand what does it really want to convey,
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it becomes a M O D E R N A R T .
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( Humour )