Accounting aims to help any organizations to record whether the year has what kinds of expenditures, how much of every kind of expenditure finds what factors to cause the kind of expenditure needs to be spent too much in order to avoid excess spending, measurement profict or loss level why what factors cause the year had loss or profit growth in order to achieve long term performance improvement or avoiding loss. Hence, accounting system is not only for bookkeeping record financial performance aim. Accoungint may be one kind management science concept to be applied to explain why and how market changes in order to predict whether the company ought implement which strategies to grow up its business groth or increase clients number. The question concerns why the organization can apply accounting concpet to predict how the market will change in order to avoid profit falls down or loss causes. I shall attempt to explain as below: For a watch product sale organization example, this watch sale compay own 100 expensive price watch brand products stock to prepare to sell, their sale prices are between US$3,000 to US$5,000, so the watch brand prices are below than US$3000, they belong to low prices. It has 100 low price watch brand products stock to prepare to sell. Hence, every month, it keeps exact 100 high price of brand watch products stock and exact 100 low price of brand watch products stoc to prepare to sell. I assume this watch company can sell 100 low price watches and 100 high price watches in this month, but next month, it can sell 50 low price watches and 0 high price watches. Hence, it means that next watch, low prices watches sale number falls 50 number and high price watches sale numbe falls 100 number. It ensures that this company's profit may be influenced to fall by the high and low watch price client reducing number factor. However, this company still lacks data to know whether its competitors; watch price is the main factor to influence its watch buyers number reduces or whether other factors influence its watch buyers number reduces, e.g. whether its high and low watchs are attractive or not attractive to high its watch design buyers number reduces or whether smart phone product invention influences watch users begin feel watchs have not be importnt to help them, because smart phones have time record function, they can replace traditional watch products or this month has higher unemployment rate, so it causes people do not like spend easily, in special, watch is not one kind essential product. Hence, it seems that this watch company can investigate its every month whether its low and high price watch stock sale record in order to attempt tp find whether what are the main factor to cause its watch sale number increases or decreases? I shall follow above every possible points to be investigated by accounting concept in order to explain why its watch low and high price customer number sudden reduces.