ABSTRACT
This study was undertaken to have clearer understanding of roles, functions and the importance of an accountant to business, activities revolved round the accountant. It is however expedient to stress at this junction that a business which is been run without an accountant will one day run out whether small medium or complex one established will be panting for an accountant just as a fish pant been for water. This study has been able to portray the right image of the accountant in various ways by which he achieve his aims as a business stimulator. All these were gotten through the sample study of N.N.P.C Warri which provide all the necessary and relevant information required through the aids of the administered questionnaire.
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