To put simply, a person who does accounting.  

Accounting is a process of recording, summarizing, presenting, and interpreting a business’s economic activities to help better decision-making.  

So, an Accountant is a person who possesses knowledge, experience, and expertise to record, summarize, present and interpret financial information of a business, helps a business grow, and assists better decision making. 

The term accountant and bookkeeper are often used interchangeably and may lead to misunderstanding. Bookkeeping serves as a seed and acts like roots for the whole tree of accounting, but accounting is more than just bookkeeping.  

The first two steps of accounting, 
1. Recording, and 
2. Summarizing if viewed in isolation, can be collectively called bookkeeping.  

Including presentation and Interpretation, leads to accounting. So, a bookkeeper has knowledge and experience of rules of recording and summarizing business data, and an accountant holds these along with presentation and interpretation skills.  

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