E-Learning & Certification of professional accounting: Accounting, recording, classification and summarizing Financial activities of an institution in the form of figures and numbers that can be measured to Money and the interpretation of the results obtained from the examination of these figures. In fact, accounting is an information system that helps investors, creditors, managers and the government make better decisions about economic issues by providing the necessary information. Candidates entering the professional accounting training course must have an appropriate level of previous education and knowledge in order to be successful in acquiring professional knowledge and skills, professional values, ethics and professional attitudes required for a professional accountant. The accounting information provided to external decision makers is in the form of reports and financial statements. It includes profit and loss statement, balance sheet and cash flow statement. Due to the lack of role of users in the preparation of these reports, government assemblies and scientific and professional accounting institutions oblige the reporting units to comply with the principles and standards. So that users can use this type of information and reports to make decisions with full confidence. Also, these reports and information must have certain qualitative characteristics to be useful and usable for decision making. Types of accounting: industrial accounting, financial accounting, government accounting, management accounting, human resources accounting

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