Is it difficult to be a small business accountant?

Accounting in small enterprises is easier than that in large enterprises, because there are many accounting businesses in large companies that have not been contacted, so it is difficult to do.

Small business accounting

Financial work is inseparable from: vouchers-summary-subsidiary ledger-general ledger-various reports, etc.

Basic operation flow

1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers.

2. Register the cash book and deposit journal according to the receipt and payment voucher.

3. Register the subsidiary ledger according to the accounting voucher.

4, according to the accounting voucher summary, prepare the subject summary table.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.

If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.