what is day book?

accountant means   Someone who maintains and audits business
accounts.

accounting means   A bookkeeper's chronological list of
related debits and credits of a business; forms part of a
ledger of accounts.

accountancy means  The occupation of maintaining and
auditing records and preparing financial reports for a business.

Account means   A record or narrative description of past events

A statement showing details of all financial transactions 
in a systematic way of a certain head is an account .

A person who is responsible for maintaing all accounts in 
an organisation is an accountant.

The act of preparing and maintaining accounts is accounting.

And the subject dealing in accounts is Accountancy.

Accounting is the one type of business activity.these 
indicates the transactions recording&suummraing.

accountancy is an art of recording ,summerizing and 
analysing in a significant manner and in terms of money 
transaction and even in which in part atleast of financial 
characters is called accountancy

Accountant is a person that is responsible for the
maintenance of all account in an organisation. Accounting is
art of recording , classifying, summarizing, calculating,
analying of financial records in term of money. And
Accountancy is the subject in the Accounting.