The function of accounting includes analyzing, recording, classifying, summarizing, reporting, strategic management and environmental assessment true false

I'm assuming you want to talk about accountants, that is a practitioner of accounting or accountancy. They do disclosure or provision of assurance about financial information. This in turn helps managers, investors, tax authorities and others make decisions about allocating resource.
In the US licensed accountants are Certified Public Accountants (CPAs), or Public Accountants (PAs), this varies from state to state.

Potato flew around my room before you came