Individual industrial and commercial households can check and collect accounts. You can choose one of the following two methods to create accounts according to the small business accounting standards: 1. Use paper account books to establish accounts. 1. Prepare account books for accounting and cashiers, such as the most basic detailed accounts,

General ledger, cash journal, and bank deposit journal.

2. Print out the accounting accounts expected to be used in the small business accounting standards and paste them on the right side or above the accounting books for later use.

3. Collect and prepare relevant original vouchers, such as warehouse-in documents, warehouse-out documents, sales orders, reimbursement documents, receipts, salary sheets, etc., as well as accounting vouchers, purchase reimbursement documents and pasting documents to organize and match the vouchers.

If you need to issue an invoice, you have to go to the tax office to purchase an invoice.

4. Prepare accounting vouchers based on accounting business and original vouchers, register detailed accounts based on accounting vouchers, total the detailed accounts at the end of the month, and transfer the total to the general ledger.

5. Prepare accounting statements based on the general ledger or account balance sheet.

2. Purchase financial software, initialize accounts according to the accounting requirements of the financial software, and then enable accounting accounts.

After setting up the report formula, general ledger, and subsidiary accounts, and preparing the vouchers and attachments in points 3 and 4 above, you can calculate the financial statements after accounting.

Extended information: According to the provisions of the "Interim Measures for the Management of Account Establishment of Individual Industrial and Commercial Households": Individual industrial and commercial households that are engaged in production and operation and have fixed production and business premises shall set up, use and keep them in accordance with the provisions of laws, administrative regulations and these Measures.

Account books and vouchers, and accounting based on legal and valid vouchers.

Individual industrial and commercial households that meet one of the following circumstances should set up double-entry accounts: 1. The registered capital is more than 200,000 yuan.

2. The monthly sales of taxpayers or business tax taxpayers who sell VAT taxable services are more than 40,000 yuan; the monthly sales of VAT taxpayers engaged in the production of goods are more than 60,000 yuan; the monthly sales of VAT taxpayers engaged in wholesale and retail of goods

The amount is more than 80,000 yuan.

3. Other situations where the provincial tax authority determines that double-entry accounts should be set up.

Individual industrial and commercial households that set up double-entry accounts should set up general ledgers, detailed ledgers, journals, etc. in accordance with the provisions of the "Accounting System for Individual Industrial and Commercial Households (Trial)" to conduct financial accounting and truthfully record financial income and expenditures.

Costs, expenses and other financial accounting regulations shall be implemented in accordance with the "Personal Income Tax Calculation Measures for Individual Industrial and Commercial Households (Trial)".

Individual industrial and commercial households that set up simple accounts should set up operating income accounts, operating expense accounts, merchandise (material) purchase accounts, inventory merchandise (materials) inventory sheets and profit statements, record and reflect production and operating conditions in the form of income and expenditure, and conduct simple accounting

accounting.