The rules of double entry
ID:CVRODE
Video Overview
The double entry system was introduced by the Italians and is fundamental to our system of bookkeeping today. This tutorial has been designed to help you to understand the rules of double entry. Once you comprehend why there always has to be a double entry for each transaction – it will be easier for you to realise how the double entry should be made. We will show you two questions you can ask regarding each transaction so that you will easily be able to identify which two accounts are affected by the transaction.
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