Accounting, or bookkeeping, was the mangement of the financial affairs of an organization, household or an individual.

In 2371, when Quark was married into the House of Kozak making it, the House of Quark, he put his accounting skills to use and discovered that rival, D'Ghor, had committed financial machinations. (DS9: "The House of Quark")

In 2375, Nog, who suffered from a severe depression after traumatically losing his leg in combat on AR-558, sook refuge in Julian Bashir's Vic Fontaine holoprogram, set in a 1962 Las Vegas nightclub. Nog befriended Fontaine and became his personal accountant, stating that Ferengi had a natural talent for bookkeeping. (DS9: "It's Only a Paper Moon")

Later that year, Ezri Dax returned to the New Sydney in the Sappora system in search of Miles O'Brien where her mother owned a large mining corporation, learning that her brother Norvo Tigan was put in charge of the family business' accounting. (DS9: "Prodigal Daughter")