In sales, when people talk about cold calling, they are actually trying to get hold of a potential client that has not yet decided for such interaction. The client is not aware of such calls or has not purposely requested the salesperson to call him or her, hence, the term "cold."
Accounting or accountancy is one of the most promising types of profession today. It is always in demand and the career opportunities here are huge. If you are considering a profession as an accountant, then you will definitely see that this will change your professional life.