An accountant has several roles and responsibilities to meet in their job, both in terms of their competence at carrying out accounting practices as well as their ethics and approach to the job.ccountancy is one of the most detailed and diverse roles in the finance industry and as such accountants are required to be competent in a number of areas. The role of an accountant might include the following: 1  Prepare profit and loss statements on behalf of a business.
Categorical. A categorical variable (sometimes called a nominal variable) is one that has two or more categories, but there is no intrinsic ordering to the categories. For example, gender is a categorical variable having two categories (male and female) and there is no intrinsic ordering to the categories.
Line vs Continuous. Light which passes through a spectroscope produces 3 types of spectra: Continuous (rainbow) spectrumâproduced by a hot, dense object. For a line spectrum, the background determines whether the line spectrum is an emission or absorption spectrum.