Accounting is the process of systematic recording, reporting and analysis of financial transactions of a business. It is the key for almost any business. A person who is in charge of accounting is known as an accountant. It may be handled by a bookkeeper at small firms or with large number of employees at larger companies. An accountant must follow a set of rules and regulations termed as Generally Accepted Accounting Principles. Accounting is a system that allows a company to analyze the financial performance of the business, and look at statistics such as net profit. Accounting is categorized into several fields like financial accounting, management accounting, auditing, and tax accounting. The top open access journals are peer reviewed scholarly journals of accounting. The top open access journals are freely available on the public internet domain, allowing any end users to read, download, copy, distribute, prink, search or link to the full texts of the articles. These provide high quality, meticulously reviewed and rapid publication, to cater the insistent need of scientific community. These journals are indexed with all their citations noted. The top open access journals are indexed in MEDLINE, PUBMED, SCOPUS,