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I did some research on this, and in no way did I find that there is a symbol for accountancy. I do not think this line of enquiry is productive. As I see it: your job is to make a good logo. Good logos are not always the ones that figuratively picture a subject. I think you are better off dropping looking for "commonly understood symbol", and rather ...


A quick look at http://www.thenounproject.com/search/?q=accountant tells you that this is probably a very difficult issue, as not much has been submitted yet... I wouldn't say this is a complete reference, but it is my go to place when i have questions like this.

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