often times a small employer is upset because they feel that they taught you everything you know and then your betraying them by taking your knowlegde else were for more money. back in the late 70's and 80's i had a corvette repair shop and i would hire youths from the trade schools and teach them my trade before they got polluted with bad habits , it was always painful to have them leave years later because they were an extention of yourself but as painful as it was i was always understanding of the situation and proud to have been a part of there education. and hopefully that will be the outlook of your employer. the main thing be up front with him and leave on good terms
later

Be frank and honest and give him the true reasons why you are making the move, facilitate the "next guy" as much as you can but stick to your timeframe. I did that and they called me back with an offer after 18 months cause they wanted me back, circumstances always change you never know.

Dave, I totally understand were you are coming from. I hired on with this company as a part time employee while I was in school. After I graduated, I stayed on with them. I just feel that I am being somewhat trapped in this small company, and I am hurting my chances down the line because of my somewhat limited exposure. This is not just because they offered me more money. I really feel I am in a dead end job, because I can't move up anywhere. This is not a easy decision for me. I just think it is time for me to take the next step. My biggest fear is that I am leaving a pretty secure job for a job that is somewhat more risky. I do beleive I will fit in fine at the new job, but as with any large company, it is less secure. At my age, I feel I have to take this step. I still live at home, so I don't have that to worry about.

BTW, I don't want to sound cocky. I am just an accountant, it is just that it will be very hard to find someone to replace me in 2 weeks. Like all jobs, it is very easy to get behind in accounting and the bosses want the financial statements asap. I am not saying I am irreplacable and that I have some skill that no one else has, just that it will not put my boss in a favorable postion.