subject: Accounting Essay [print this page] Therefore an analytical and calculation section should also be set out in order to show how the presented accounting ideas and concepts can be proven through calculations. Finally, the writer should include a discussion and recommendation section that elucidates the applicability of the presented accounting concepts and ideas within the accounting profession as well as their relevance. This last part should be followed by the list of all resources that were used in presenting and developing the ideas and concepts.