Accurate estimation of state-of-charge (SOC) of a battery through its life remains challenging in battery research. Although improved precisions continue to be reported at times, almost all are based on regression methods empirically, while the accuracy is often not properly addressed. Here, a comprehensive review is set to address such issues, from fundamental principles that are supposed to define SOC to methodologies to estimate SOC for practical use. It covers topics from calibration, regression (including modeling methods) to validation in terms of precision and accuracy. At the end, we intend to answer the following questions: 1) can SOC estimation be self-adaptive without bias? 2) Why Ah-counting is a necessity in almost all battery-model-assisted regression methods? 3) How to establish a consistent framework of coupling in multi-physics battery models? 4) To assess the accuracy in SOC estimation, statistical methods should be employed to analyze factors that contribute to the uncertainty. We hope, through this proper discussion of the principles, accurate SOC estimation can be widely achieved.