For accounting, you have plenty of small things, and fewer large things. A lot more small transactions than large transactions (how frequently do you buy a mea

For accounting, you have plenty of small things, and fewer large things. A lot more small transactions than large transactions (how frequently do you buy a meal or groceries? vs how frequently do you buy a car or house?) A lot more small companies (every independent bookstore, electrician, etc.) than large companies (how many >$1 billion market cap companies). A lot more small salaries (entry level workers) vs large salaries (CEOs.) A lot more small stock trades (minor portfolio adjustments) than large stock trades (liquidating your entire inventory as you enter/exit a market.)