If a small company doesn't have any software so what are the available options for an accountant to maintain accounting records?

Input your record and create your Financial Report in MS Excel.

thanks for the invitation

Can record it in  Excel

 if they do not have Excel also can use paper books

Excel books

1 Cash Book

2 Bank Book

3.Receivable

4.Payables

5 Cost

6 Expenses

Last but not least reconcile them on timely basis

MANUALLY BY:

1. Record Keeping as  Tax invoices, Credit Note & Debit note

2. do your accounting properly 

3. collect data in Excel Sheet.

Excel and MS Access are the two most relevant methods of updating Accounting Records. The Excel Files can be maintained as separate Cash and Bank Books, Journal Entries, Fixed AssetsRegisters, A/P and A/R Books with Linked Trial Balance. The FS Reports can be generated on Excel as well. Filters can then be applied on the Journal entries to deduce any kind of ledgers.Ms Access can be used to build a powerful database and an interface drawn to generate results from the database