[Kromm]

Accounting has its uses in some genres; see Forensic Accounting (Action 2, p. 14) and the notes under Falsifying Records (Action 2, p. 26). Essentially, it's valuable for cooking books if you want to embezzle funds or hide a black project, and for turning up such skeeviness if you're an investigator. If the entire campaign is chases, fights, and ticking bombs, then Accounting is a terrible skill and a waste of points – but if the budget behind the cars, weapons, and explosives matters, or if the action results from finding out an embezzler or being found out to be one, then it has its merits.

In my secret-agents campaign, it's mainly used to gather intelligence once the team has captured their target's financial records. Successful rolls have let them pass anonymous tips to legit law-enforcers in order to discredit their enemies. In at least one case, it also helped them indirectly assess just how well-armed their enemies would be. Remember that it doesn't just cover ledgers and bank records, but also invoices, receipts, and other evidence of money changing hands. In my experience, the latter is usually the more interesting stuff for field-level spies.