I did not see any topics at the posted link devoted to tax accounting. Most small businesses (U.S., at least) have a lot of flexibility in how they keep their

I did not see any topics at the posted link devoted to tax accounting. Most small businesses (U.S., at least) have a lot of flexibility in how they keep their company books, but the core process of preparing the tax return involves making appropriate book-to-tax adjustments according to tax law. So the company will have at least two versions of the key reports, one for book purposes and one for tax purposes.