{"id":10922,"date":"2023-02-13T09:40:07","date_gmt":"2023-02-13T12:40:07","guid":{"rendered":"https:\/\/autsistemas.com.br\/?p=10922"},"modified":"2023-04-21T09:19:12","modified_gmt":"2023-04-21T12:19:12","slug":"accountancy-vs-bookkeeping-management-accounts","status":"publish","type":"post","link":"https:\/\/autsistemas.com.br\/accountancy-vs-bookkeeping-management-accounts\/","title":{"rendered":"Accountancy vs Bookkeeping Management Accounts Records"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">A business bank account that&#8217;s free, easy to open, and helps you start doing what you love.<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting software<\/a><\/li>\n<li><a href=\"#toc-2\">When to Hire an Accountant<\/a><\/li>\n<li><a href=\"#toc-3\">Tips for hiring a bookkeeper for your business<\/a><\/li>\n<li><a href=\"#toc-4\">Choose the right accounting firm for you<\/a><\/li>\n<li><a href=\"#toc-5\">What\u2019s the Difference Between a Bookkeeper and an Accountant?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"what is the difference between accounting and bookkeeping\"\/><\/p>\n<p>It can be complicated to customise your software to work in the most optimal way for your business and a dedicated bookkeeper and\/or accountant can help get it up and running smoothly. While bookkeeping tasks such as these can now be automated, that doesn\u2019t necessarily mean that you don\u2019t need a bookkeeper to supplement your accounting software, and it certainly cannot replace an accountant. A bookkeeper does not need to have a license or a bachelor\u2019s degree to get hired or do a great job. However, bookkeepers can choose to become a qualified professional bookkeeper to level-up their career and further validate their skillset.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>Is an accountant better than a bookkeeper?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>An accountant performs a wider range of tasks and focuses on the bigger financial picture, analysing the information provided by bookkeepers to carry out audits, generate financial statements and forecast future business needs.<\/p>\n<\/div><\/div>\n<\/div>\n<p>What really are the differences between bookkeeping and accounting? The first thing to note is that the work of a bookkeeper and accountant overlap, <a href=\"https:\/\/www.good-name.org\/how-accounting-services-can-help-real-estate-companies-optimize-their-finances\/\">real estate bookkeeping<\/a> as bookkeeping  is part of accounting. Bookkeeping, as the word suggests, is about \u2018keeping books\u2019 and is the first step in the accounting process.<\/p>\n<h2 id=\"toc-0\">A business bank account that&#8217;s free, easy to open, and helps you start doing what you love.<\/h2>\n<p>This can reduce the amount of time your accountant spends on your finances, which can save you money on accounting fees. Hiring a bookkeeper is a good idea if you are a small business owner or sole trader who needs help with day-to-day financial tasks. There are several types of accounting, including management accounting, financial accounting, and tax accounting. If bookkeeping is more focused on inputting daily transactions or keeping track of monthly cashflow, accounting is more focused on long-term strategic planning. Linearly, you would start by hiring a bookkeeper first and then hiring an accountant when your finances start to become more complicated.<\/p>\n<p>If the answer to any of the above questions is \u2018no\u2019 then at the very least an accountant or a bookkeeper can help you set up your business properly and teach you some of  the basics. If you hire them on an interim basis <a href=\"https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/\">https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/<\/a> and feel you can proceed without them until you ramp up your business, that\u2019s a perfectly viable option as well. As we mentioned earlier, the role of an accountant or bookkeeper varies from business to business.<\/p>\n<h2 id=\"toc-1\">Accounting software<\/h2>\n<p>Bookkeeping and Accountancy differ as services in terms of what value they deliver and most importantly they work on different cycles of the business process and financial workflow. Many accountancy firms accept qualifications from any board, but if you have a definite career path in mind, it&#8217;s worth looking into the preferred qualifications of that specialism. There are many different financial qualifications for people who want to work in accounting, which can make it hard to find work. Although many accountants hold a university degree, it&#8217;s often desirable rather than essential. Even if it is a prerequisite for a role, the degree can usually be in any subject. If you want to work as an accountant, you might consider becoming a certified public accountant , which has its exam.<\/p>\n<p>We have compiled a little information on this page to clear your thoughts which will let you know how despite differing from each other they still similar. Many individuals are excited about the challenges of entrepreneurship, but not that much about data entry and bank reconciliation \u2013 we can say the finance side. Insights given by accounting will inform your business decisions to delve into cutting costs, reorganise your budget, or explore investing more money to prepare for the future of your business.<\/p>\n<h2 id=\"toc-2\">When to Hire an Accountant<\/h2>\n<p>AccountsPortal offers an easy-to-use accounting software programme that lets you create your own invoices, handle your VAT, create your own purchase orders, and much more. If you have fewer transactions to process or have limited operations, then a bookkeeper could work on your books on a monthly basis. If you\u2019re unsure, ask your prospective bookkeeper for advice about how often they think they would need to work to get your business\u2019 financials in shape.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"what is the difference between accounting and bookkeeping\"\/><\/p>\n<p>It offers financial insights to company managers based on facts obtained from certain bookkeeping records. Since bookkeeping is the initial step in financial accounting, a bookkeeper\u2019s and accountant\u2019s duties at times overlap. The accountant would analyse and interpret the financial <a href=\"https:\/\/www.thenina.com\/retail-accounting-as-a-way-to-enhance-inventory-management\/\">https:\/\/www.thenina.com\/retail-accounting-as-a-way-to-enhance-inventory-management\/<\/a> data for the business to forecast the financial statements and evaluate efficiency. Additionally, the accountant could decide to work in variety of different areas such as financial accounting, management accounting, tax accounting, auditing or financial services.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content A business bank account that&#8217;s free, easy to open, and helps you start doing what you love. Accounting software When to Hire an Accountant Tips for hiring a bookkeeper for your business Choose the right accounting firm for you What\u2019s the Difference Between a Bookkeeper and an Accountant? It can be complicated to customise [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[178],"tags":[],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"_links":{"self":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts\/10922"}],"collection":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/comments?post=10922"}],"version-history":[{"count":1,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts\/10922\/revisions"}],"predecessor-version":[{"id":10923,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/posts\/10922\/revisions\/10923"}],"wp:attachment":[{"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/media?parent=10922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/categories?post=10922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/autsistemas.com.br\/wp-json\/wp\/v2\/tags?post=10922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}