Hi Ahmed,
You are talking about tax minimsation, and a skilled accountant who is able to give this type of advice will have a lot of clients. Good luck in your career.
Creating a Balance Sheet
Creating a balance a balance sheet [Do you mean "creating a balance sheet", or "balancing a balance sheet"?] requires from an that the accountant to completely understands completely the accounting standards, and tax and insurances law in their state/nation/region.
I feel more comfortable to when I know about them, more than focusing just on the accounts. It gives me the feeling confidence that one day I can might have a creative idea one day about how to reduce what a company should pay for to the government and how to improve their gains, especially if I know how to create a budget.