Simply put, an accountant

enters all transactions item by item to a database and makes sure all entries are legitimate entries to each account so that the numbers "tie" (tie into or balance to each other). They make sure the numbers in the database are real and reliable.

A financial analyst, on the other hand, retrieves the data entered by the accountant, draws a few graphs to show some trends his or her boss wants to see, or figure out the strength/weakness of the business operation, and do some forecasting on the future. If he or she is smart enough, he or she can pinpoint where the problem lies and propose counter measures accordingly.

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