“observation-model-prediction. That is, in science, you figure out what happened, then figure out why it happened, then, using that knowledge, cleverly deduce what may happen in the future. An example would be Isaac Newton observing an apple falling to Earth, deducing universal gravitation, and from his deductions realizing that the moon orbits the Earth because of Earth’s gravitational pull. He can then generalize this logic to predict the future: he may realize that an apple will fall on the surface of any heavenly body, like the moon or Mars, and not just the Earth. This is science, running from cause to effect, observation to prediction, and past to future. Accounting is materially the opposite. In accounting, you start out with what is going to happen in the future: ie: that you are not going to pay any taxes, then figure out why you’re not going to pay any taxes, and then, from this, decide what, for tax purposes, happened in the past.”