1. Actually, studying accounting doesn't mean getting very good grades in mathematics, and accounting professional knowledge doesn't mean a lot of complicated mathematical calculations, but some simple numerical operations.

2. Addition and subtraction are mainly used for basic accounting operations. For example, the digital amount of the debit account is required to be equal to the digital amount of the credit account (mainly to be calculated carefully, and it will be troublesome to check if there is an error).

3. The accounting profession requires clear logical thinking ability, such as: what subjects the borrower has, what subjects the lender has, the accounting subject knows its category, can skillfully write its accounting entries for an economic business, then register the general ledger and subsidiary ledger, and finally make financial statements according to the corresponding methods.