Diploma of Accountancy (ODL) is designed to teach the students about the essentials of accounting. Students will learn how to record all financial transactions, financial information in report and analysis and etc. Study Accountancy is very important because everything in our life, especially business is involved with finance. In many ways, accounting is the backbone of business. Its role is to track a company’s finances in their numerous forms, from credits, debits, and profitability to payroll and tax filing.