In the process of handover, you only need to accurately check everything you accept according to the items listed in the handover list. If the list does not contain what you have not accepted, there is no problem.
As for the running account, it is difficult to understand. Since you study finance, it is mainly a process of combining theory with practice. You have a theoretical foundation, and the old accountant will take you to make a 1-2 order, and you will have a plenary meeting. It's easy if you are too proud to ask for help, or if you get blown off in an interview. The company's business is often repeated over and over again. You look for similar business in your previous account. Remember to ask the old accountant to take a look at it for you when you are finished. After all, you are a newcomer, so be modest and prudent ~ especially if you are an accountant. If the old accountant passes the audit, even if something goes wrong, someone will help you ~ Come on!