Accounting:

In simple words, accounting is defined as a process to record, classifying, and analyzing the financial information of an organization. Accounting requires a specific knowledge because it is not a single process as it includes many sub-processes under it. 

Accounting policy:

The accounting policy is a specific principle, guidelines rule, system and practices applied by the organization in preparing the financial statement. It is a decision made by an organization in advance how, when, where and whether record and recognized entity.

Accountant:

An accountant is the person recorded the daily activity in the books of accounts according to the reporting financial framework.