Accounting is an economic management activity with currency as the main unit of measurement, vouchers as the main basis, and special technical methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision of a unit's capital movement, provide accounting information to relevant parties, participate in business management, and improve economic efficiency. In ancient times, this was a meeting. China has had a special accounting office since the Zhou Dynasty, which is responsible for taxation, currency and other financial work, and conducts monthly plans and annual meetings. In other words, every month counts as a "plan" and the whole year counts as a "meeting". Together, the two become "accounting".

Make vouchers according to bills, and keep accounts according to vouchers, journals and corresponding subsidiary ledgers. Summarize vouchers and record general ledger. Clear business operation process, and then set the corresponding subjects.