DOUBLE ENTRY BOOKKEEPING SYSTEM WITHOUT DEBTOR AND CREDITOR SIDES AND RECORDING METHOD THEREOF

摘要

PURPOSE: A double entry bookkeeping system without debtor and creditor sides is provided, which is simplified to enable even a person who is poor in understanding the double entry bookkeeping system to accurately and easily use and perform double entry bookkeeping without requiring any sophisticated knowledge of the double entry bookkeeping. CONSTITUTION: The double entry bookkeeping system comprises: a daily income and expenditure entry form containing various columns, including date, memo, income details and amount, expenditure details and amount, and balance; and daily trial balance entry forms for earnings and cost, fixed assets acquired, and debt and credit.