The Accounting cell format is applied to numbers used in accounting documents. In the Accounting format, the entered number is automatically supplemented with the currency code or symbol which corresponds to the system settings of your computer.
When you enter numbers in the Accounting format:
•0 (zero) in cells is automatically replaced with a hyphen (-).
•Negative numbers in cells are put in parentheses.
In the Formula bar and in the editing mode, zeros and negative numbers are displayed the way they were entered.

A negative number formatted as Accounting
For the number in the Accounting format, you can enter the currency code or symbol displayed next to the number and specify the number of decimal places displayed after the dot (.) delimiter.