Internal accounting is better than external accounting, and there is no difference in the future. In the long run (there will be a trend after 1 years), internal accounting is better than external accounting.

reasons for choosing the internal account:

1. The external account only pays taxes by ticket, and it is a simple account for the tax bureau. The internal account is the true face of a comprehensive and real system, and the overall ability of the two is different.

2. With the release of the state's policy of supporting industry, doing business will be widely expected, so paying attention to financial management and cost control will be an inevitable choice, and making a comprehensive internal accounting will become more and more important. Now the Ministry of Finance has also put forward the support of training more management accountants.

3. From the perspective of accounting development, it is not comprehensive enough to only do external accounts, and the future development space must be limited.

the difference between internal account and external account:

1. The external account is required to be accounted according to the accounting system, which is a regular account and an open account.

2. There is no requirement for internal accounts, as long as the income and expenditure are clearly recorded, and the internal accounts are not made public.

3. The off-balance-sheet accounts reflect the on-balance-sheet accounts. If you don't want to pay taxes on the income that has not been invoiced, or you don't want to pay personal income tax on the employee subsidies, you can't reflect it on the off-balance-sheet accounts.

4. There are many detailed subjects in the internal account, but less in the external account. There are more vouchers in the internal account and less vouchers in the external account, so the internal account is not subject to tax, and the external account is subject to tax. The external account is paying taxes, and the internal account can be directly expensed.

Extended information:

Precautions for accounting bookkeeping:

1. Accounts should be distinguished: each voucher has corresponding accounting entries, and with accounting entries, there will be details of accounting subjects, income or expenditure to determine which subjects to use. Some subjects are easy to confuse, such as accounts receivable in advance and accounts payable in advance. Only by truly understanding the meaning of each subject can each entry be made correctly.

2, the amount should be clear: every invoice will have a corresponding amount, and sometimes a careless person will read the decimal point wrong, which will lead to the amount mismatch, so after completing the account, the account balance table should be checked first. Generally, taxpayers should see whether the input and output are matched with the data on the national tax, and whether the balance of bank deposits is consistent with the balance of bank subsidiary ledger.

3. The vouchers should be packed clearly: the last step of accounting is to bind the vouchers, and the edges, corners and corners of the vouchers must be aligned, and neither more nor less can be added.

Baidu encyclopedia-internal account

Baidu encyclopedia-internal account accounting

Baidu encyclopedia-external account accounting

Baidu encyclopedia-external account.