Generally speaking, the external account is more training than the internal account, because the external account is more comprehensive and formal, and you can accumulate experience after working for a long time, but the disadvantage of the external account is also obvious, that is, it is difficult to grasp the overall situation of the company, knowing that it is false, and it is inevitable that there is no motivation to do it.

Internal accounts are usually made by the boss's own people. Regardless of your ability, the key is not reliable. Therefore, the company's requirements for the form of internal accounts are not high. Of course, regular bookkeeping is good for you, but the cost is not standardized. Some expenses are not reported at all, and it is impossible to be formal if you want to be formal. It's really bad. Some internal accounts are kept in running accounts. In the long run, the improvement of internal account accounting level is limited.

For many accountants, it is not their choice to be an internal accountant or an external accountant. The boss doesn't trust you, and you have to rely on people's eyes to do accounting, let alone financial supervision and management advice. Although the person who does the internal accounts has won the trust of the boss, and may even get the boss's red envelope (hush money), he always feels a little anxious after doing so many illegal things.

Internal account is a real account in the company, which records all the economic business of the company and serves the enterprise management. All the income and expenses should be listed, and all the real business documents should be prepared. In short, internal accounts are mainly used for internal management, reflecting the most authentic income, expenses, profits and balances of various subjects of an enterprise.

Report the external accounts to the tax bureau, and read the internal accounts by yourself. Generally speaking, a company is a ledger, and there is no distinction between internal and external accounts, but some enterprises have expenses that are not allowed to be charged.

For example, white bars, or the gray expenses of gifts, cannot be reflected in the bill, so in practice, two sets of accounts need to be made. Compared with internal accounts, external accounts only extract some legal bills to make accounts, which belongs to external arbitrage and has certain false elements.

Internal accounts are generally divided into two categories: asset accounts and liability accounts. The asset account represents the company's own assets, such as purchased raw materials, warehouse inventory, etc.

The total accumulated financial data of all asset accounts is the total assets in the financial statements. Liability account is the debt owed by enterprises to external enterprises, governments, financial institutions or individuals.

Such as accounts owed to suppliers for purchasing raw materials, taxes paid by the government, funds borrowed from financial institutions or individuals, etc. The cumulative sum of financial data of all liability accounts is the total liabilities in the financial statements.