Regardless of the type of enterprise, the following issues should be considered first when setting up accounts:
First, it should be compatible with the enterprise. The scale of an enterprise is directly proportional to its business volume. Large-scale enterprises have large business volumes and complex divisions of labor, so they need more accounting ledgers. Small-scale enterprises have smaller business volumes. In some enterprises, one accountant can handle all economic transactions, so there is no need to set up too many accounts. All subsidiary ledgers can be combined into one or two books.
Second, it should be based on the needs of enterprise management. The establishment of ledgers is to meet the needs of enterprise management and provide useful accounting information for management. Therefore, when setting up accounts, the premise is to meet the needs of management, avoiding...