the art or practice of an accountant.

1850–55; accountan(t) + -cy Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
accountancy (əˈkaʊntənsɪ)
the profession or business of an accountant

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
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Example sentences
The master of accountancy is really necessary to insure you have the technical
  background in accounting.
As for professional and business services such as accountancy, it may be that
  many of these jobs can be performed remotely.
Even if you study something as vocational as accountancy, you still may end up
  not getting a job as an accountant.
The same kind of ethical code exists in the profession of accountancy because
  it is a means of public service.
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