In Turkey and all countries of the world there are large companies and small companies that operate in all fields, whether they are service or commercial. As for small companies, they are companies in which the revenues do not exceed the value of the assets they own, in addition to the fact that the number of employees in them is very limited. This type of company does not It needs a large number of accountants. It is possible to use only one internal or external accountant. Whatever the size and nature of the companies’ activity, whether it is a commercial, industrial or service activity, and whether the company is small or large, the accounting system depends on four main axes, and these axes are as follows: First: Asset Accounts: 1- cash 2- Inventory 3- Customers 4- Debit balances Second: Liabilities and Equity Accounts: 1- Equity accounts: represented in the capital resulting from the difference between assets and liabilities that were previously inventory. 2- Non-current obligations: These obligations are represented in bank loans. 3- Current liabilities: They are the accounts of suppliers and creditors. For more information, please do not hesitate to contact us.