The thesis aims at clarifying how to find and solve problems, how it would be easiest and most rational to switch from traditional paper accounting to electronic accounting. In today's world, everything is starting to electrify, services are moving in to the cloud services, and accounting is also one of these things related to the electronic world. Traditional accounting is still the majority form of accounting, but electronic systems are taking over more and more of the industry every year. The tax authorities also aim to work on the transition of all companies to electronic accounting. This is an attempt to reform taxation, to bring VAT up-to-date and to eradicate the shadow economy.

The work was carried out as a functional thesis, which aimed to develop the challenges faced by the entrepreneur in the transition to electronic accounting. The work sought cost-effective solutions for companies in electronic accounting. It was also considered how to change traditional accounting to an electronic system would increase the economy and efficiency of the company. The costs of companys most often increase with the transition to electronic accounting, and in the work sought the answer to this, why this is so.

The results of the thesis reveal concrete calculation models of cost structures and various software proposals for micro-entrepreneurs. In conclusion, it can be said that different companies have different needs for accounting. From this thesis, the micro-entrepreneur will receive suggestions on how to switch to electronic accounting.