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class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Debits and credits</span> </div> </a> <ul id="toc-Debits_and_credits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes_and_references" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Notes_and_references"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Notes and references</span> </div> </a> <ul id="toc-Notes_and_references-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Double-entry bookkeeping</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 46 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-46" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">46 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Dubbelinskrywingstelsel" title="Dubbelinskrywingstelsel – Afrikaans" lang="af" hreflang="af" data-title="Dubbelinskrywingstelsel" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%82%D9%8A%D8%AF_%D9%85%D8%B2%D8%AF%D9%88%D8%AC" title="قيد مزدوج – Arabic" lang="ar" hreflang="ar" data-title="قيد مزدوج" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/%C4%B0kili_yaz%C4%B1l%C4%B1%C5%9F" title="İkili yazılış – Azerbaijani" lang="az" hreflang="az" data-title="İkili yazılış" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%A6%E0%A7%81_%E0%A6%A4%E0%A6%B0%E0%A6%AB%E0%A6%BE_%E0%A6%A6%E0%A6%BE%E0%A6%96%E0%A6%BF%E0%A6%B2_%E0%A6%AA%E0%A6%A6%E0%A7%8D%E0%A6%A7%E0%A6%A4%E0%A6%BF" title="দু তরফা দাখিল পদ্ধতি – Bangla" lang="bn" hreflang="bn" data-title="দু তরফা দাখিল পদ্ধতি" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B2%D1%83%D1%81%D1%82%D1%80%D0%B0%D0%BD%D0%BD%D0%BE_%D1%81%D1%87%D0%B5%D1%82%D0%BE%D0%B2%D0%BE%D0%B4%D1%81%D1%82%D0%B2%D0%BE" title="Двустранно счетоводство – Bulgarian" lang="bg" hreflang="bg" data-title="Двустранно счетоводство" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Partida_doble" title="Partida doble – Catalan" lang="ca" hreflang="ca" data-title="Partida doble" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Podvojn%C3%A9_%C3%BA%C4%8Detnictv%C3%AD" title="Podvojné účetnictví – Czech" lang="cs" hreflang="cs" data-title="Podvojné účetnictví" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Dobbelt_bogholderi" title="Dobbelt bogholderi – Danish" lang="da" hreflang="da" data-title="Dobbelt bogholderi" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de badge-Q70894304 mw-list-item" title=""><a href="https://de.wikipedia.org/wiki/Doppelte_Buchf%C3%BChrung" title="Doppelte Buchführung – German" lang="de" hreflang="de" data-title="Doppelte Buchführung" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Kahekordse_kirjendamise_p%C3%B5him%C3%B5te" title="Kahekordse kirjendamise põhimõte – Estonian" lang="et" hreflang="et" data-title="Kahekordse kirjendamise põhimõte" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Partida_doble" title="Partida doble – Spanish" lang="es" hreflang="es" data-title="Partida doble" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C_%D8%AF%D9%88%D8%B7%D8%B1%D9%81%D9%87" title="حسابداری دوطرفه – Persian" lang="fa" hreflang="fa" data-title="حسابداری دوطرفه" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptabilit%C3%A9_en_partie_double" title="Comptabilité en partie double – French" lang="fr" hreflang="fr" data-title="Comptabilité en partie double" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%B3%B5%EC%8B%9D%EB%B6%80%EA%B8%B0" title="복식부기 – Korean" lang="ko" hreflang="ko" data-title="복식부기" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%BF%D6%80%D5%AF%D5%B6%D5%A1%D5%AF%D5%AB_%D5%A3%D6%80%D5%A1%D5%B6%D6%81%D5%B8%D6%82%D5%B4" title="Կրկնակի գրանցում – Armenian" lang="hy" hreflang="hy" data-title="Կրկնակի գրանցում" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%A6%E0%A5%8B%E0%A4%B9%E0%A4%B0%E0%A5%80_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%9F%E0%A4%BF_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80" title="दोहरी प्रविष्टि प्रणाली – Hindi" lang="hi" hreflang="hi" data-title="दोहरी प्रविष्टि प्रणाली" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Dvojno_knjigovodstvo" title="Dvojno knjigovodstvo – Croatian" lang="hr" hreflang="hr" data-title="Dvojno knjigovodstvo" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pembukuan_berpasangan" title="Pembukuan berpasangan – Indonesian" lang="id" hreflang="id" data-title="Pembukuan berpasangan" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Partita_doppia" title="Partita doppia – Italian" lang="it" hreflang="it" data-title="Partita doppia" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%94%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%9B%D7%A4%D7%95%D7%9C%D7%94" title="הנהלת חשבונות כפולה – Hebrew" lang="he" hreflang="he" data-title="הנהלת חשבונות כפולה" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%A1%E0%B2%AC%E0%B2%B2%E0%B3%8D-%E0%B2%8E%E0%B2%82%E0%B2%9F%E0%B3%8D%E0%B2%B0%E0%B2%BF_%E0%B2%AC%E0%B3%81%E0%B2%95%E0%B3%8D%E2%80%8C%E0%B2%95%E0%B3%80%E0%B2%AA%E0%B2%BF%E0%B2%82%E0%B2%97%E0%B3%8D" title="ಡಬಲ್-ಎಂಟ್ರಿ ಬುಕ್‌ಕೀಪಿಂಗ್ – Kannada" lang="kn" hreflang="kn" data-title="ಡಬಲ್-ಎಂಟ್ರಿ ಬುಕ್‌ಕೀಪಿಂಗ್" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D2%9A%D0%BE%D1%81%D0%B0%D1%80%D0%BB%D1%8B_%D0%B6%D0%B0%D0%B7%D0%B1%D0%B0" title="Қосарлы жазба – Kazakh" lang="kk" hreflang="kk" data-title="Қосарлы жазба" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Divk%C4%81r%C5%A1ais_ieraksts" title="Divkāršais ieraksts – Latvian" lang="lv" hreflang="lv" data-title="Divkāršais ieraksts" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Dvejybinis_%C4%AFra%C5%A1as" title="Dvejybinis įrašas – Lithuanian" lang="lt" hreflang="lt" data-title="Dvejybinis įrašas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Kett%C5%91s_k%C3%B6nyvel%C3%A9s" title="Kettős könyvelés – Hungarian" lang="hu" hreflang="hu" data-title="Kettős könyvelés" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%A6%E0%A5%8D%E0%A4%B5%E0%A4%BF%E0%A4%A8%E0%A5%8B%E0%A4%82%E0%A4%A6%E0%A5%80_%E0%A4%AA%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%A4_(%E0%A4%B5%E0%A4%BE%E0%A4%A3%E0%A4%BF%E0%A4%9C%E0%A5%8D%E0%A4%AF)" title="द्विनोंदी पद्धत (वाणिज्य) – Marathi" lang="mr" hreflang="mr" data-title="द्विनोंदी पद्धत (वाणिज्य)" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Dubbel_boekhouden" title="Dubbel boekhouden – Dutch" lang="nl" hreflang="nl" data-title="Dubbel boekhouden" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%A6%E0%A5%8B%E0%A4%B9%E0%A5%8B%E0%A4%B0%E0%A5%8B_%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A3%E0%A4%BE%E0%A4%B2%E0%A5%80" title="दोहोरो लेखा प्रणाली – Nepali" lang="ne" hreflang="ne" data-title="दोहोरो लेखा प्रणाली" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%A4%87%E5%BC%8F%E7%B0%BF%E8%A8%98" title="複式簿記 – Japanese" lang="ja" hreflang="ja" data-title="複式簿記" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Dobbelt_bokholderi" title="Dobbelt bokholderi – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Dobbelt bokholderi" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Regu%C5%82a_podw%C3%B3jnego_zapisu" title="Reguła podwójnego zapisu – Polish" lang="pl" hreflang="pl" data-title="Reguła podwójnego zapisu" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/M%C3%A9todo_das_partidas_dobradas" title="Método das partidas dobradas – Portuguese" lang="pt" hreflang="pt" data-title="Método das partidas dobradas" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Contabilitate_%C3%AEn_partid%C4%83_dubl%C4%83" title="Contabilitate în partidă dublă – Romanian" lang="ro" hreflang="ro" data-title="Contabilitate în partidă dublă" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%94%D0%B2%D0%BE%D0%B9%D0%BD%D0%B0%D1%8F_%D0%B7%D0%B0%D0%BF%D0%B8%D1%81%D1%8C" title="Двойная запись – Russian" lang="ru" hreflang="ru" data-title="Двойная запись" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-si mw-list-item"><a href="https://si.wikipedia.org/wiki/%E0%B6%AF%E0%B7%8A%E0%B7%80%E0%B7%92%E0%B6%AD%E0%B7%8A%E0%B7%80_%E0%B7%83%E0%B6%A7%E0%B7%84%E0%B6%B1%E0%B7%8A_%E0%B6%B4%E0%B7%9C%E0%B6%AD%E0%B7%8A_%E0%B6%AD%E0%B7%90%E0%B6%B6%E0%B7%93%E0%B6%B8%E0%B7%9A_%E0%B6%9A%E0%B7%8A%E2%80%8D%E0%B6%BB%E0%B7%92%E0%B6%BA%E0%B7%8F%E0%B7%80%E0%B6%BD%E0%B7%92%E0%B6%BA" title="ද්විත්ව සටහන් පොත් තැබීමේ ක්‍රියාවලිය – Sinhala" lang="si" hreflang="si" data-title="ද්විත්ව සටහන් පොත් තැබීමේ ක්‍රියාවලිය" data-language-autonym="සිංහල" data-language-local-name="Sinhala" class="interlanguage-link-target"><span>සිංහල</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Podvojn%C3%A9_%C3%BA%C4%8Dtovn%C3%ADctvo" title="Podvojné účtovníctvo – Slovak" lang="sk" hreflang="sk" data-title="Podvojné účtovníctvo" data-language-autonym="Slovenčina" data-language-local-name="Slovak" 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<div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Double-entry_bookkeeping_system&redirect=no" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry bookkeeping system</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Recording a transaction as debit and credit</div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output 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.sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar nomobile nowraplinks hlist"><tbody><tr><th class="sidebar-title"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></th></tr><tr><th class="sidebar-heading" style="background-color:#ECE9D8; color:#000000"> Key concepts</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Bookkeeping#Daybooks" title="Bookkeeping">Daybooks</a></li> <li><a class="mw-selflink selflink">Double-entry</a></li> <li><a href="/wiki/General_ledger" title="General ledger">General ledger</a></li> <li><a href="/wiki/Debits_and_credits#T-accounts" title="Debits and credits">T Accounts</a></li> <li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li> <li><a href="/wiki/General_journal" title="General journal">Journal</a></li> <li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li> <li><a href="/wiki/Chart_of_accounts" title="Chart of accounts">Chart of accounts</a></li> <li><a href="/wiki/Petty_cash" title="Petty cash">Petty cash</a></li> <li><a href="/wiki/Imprest_system" title="Imprest system">Imprest system</a></li> <li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li> <li><a href="/wiki/Ledger" title="Ledger">Ledger</a></li> <li><a href="/wiki/Single-entry_bookkeeping" title="Single-entry bookkeeping">Single-entry</a></li> <li><a href="/wiki/Bookkeeper" class="mw-redirect" title="Bookkeeper">Bookkeeper</a></li> <li><a href="/wiki/Asset" title="Asset">Assets</a></li> <li><a href="/wiki/Liability_(accounting)" class="mw-redirect" title="Liability (accounting)">Liabilities</a></li> <li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li> <li><a href="/wiki/Income" title="Income">Income</a></li> <li><a href="/wiki/Expense" title="Expense">Expenses</a></li> <li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a></li> <li><a href="/wiki/Accrual" title="Accrual">Accruals</a></li> <li><a href="/wiki/Deferred_expense" class="mw-redirect" title="Deferred expense">Prepayments</a></li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">VAT/GST</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background-color:#ECE9D8; color:#000000"> <a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li> <li><a href="/wiki/Income_statement" title="Income statement">Income statement</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background-color:#ECE9D8; color:#000000"> Related professions</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Accountant" title="Accountant">Accountant</a></li> <li><a href="/wiki/Accounting_technician" class="mw-redirect" title="Accounting technician">Accounting technician</a></li> <li><a href="/wiki/Accounting_clerk" class="mw-redirect" title="Accounting clerk">Accounts clerk</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Bookkeeping" title="Template:Bookkeeping"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Bookkeeping" title="Template talk:Bookkeeping"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Bookkeeping" title="Special:EditPage/Template:Bookkeeping"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Double-entry bookkeeping</b>, also known as <b>double-entry accounting</b>, is a method of <a href="/wiki/Bookkeeping" title="Bookkeeping">bookkeeping</a> that relies on a two-sided <a href="/wiki/Accounting" title="Accounting">accounting</a> entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as <a href="/wiki/Debit_and_credit" class="mw-redirect" title="Debit and credit">debit and credit</a>; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud. </p><p>For example, if a business takes out a bank loan for $10,000, recording the transaction in the bank's books would require a DEBIT of $10,000 to an asset account called "Loan Receivable", as well as a CREDIT of $10,000 to an asset account called "Cash". For the borrowing business, the entries would be a $10,000 debit to "Cash" and a credit of $10,000 in a liability account "Loan Payable". For both entities, total equity, defined as assets minus liabilities, has not changed. </p><p>The basic entry to record this transaction in the example bank's general <a href="/wiki/Ledger" title="Ledger">ledger</a> will look like this: </p> <table class="wikitable"> <caption> </caption> <tbody><tr> <th> </th> <th>Debit </th> <th>Credit </th></tr> <tr> <td>Loan Receivable </td> <td>$10,000 </td> <td> </td></tr> <tr> <td>Cash </td> <td> </td> <td>$10,000 </td></tr></tbody></table> <p>Double-entry bookkeeping is based on "balancing" the books, that is to say, satisfying the <a href="/wiki/Accounting_equation" title="Accounting equation">accounting equation</a>. The accounting equation serves as an error detection tool; if at any point the sum of debits for all accounts does not equal the corresponding sum of credits for all accounts, an error has occurred. (However, satisfying the equation does not <i>necessarily</i> guarantee a lack of errors, for example, the wrong accounts could have been debited or credited.) </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/History_of_accounting" title="History of accounting">History of accounting</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Cotrugli_-_Della_mercatura,_1602_-_122.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Cotrugli_-_Della_mercatura%2C_1602_-_122.jpg/220px-Cotrugli_-_Della_mercatura%2C_1602_-_122.jpg" decoding="async" width="220" height="357" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Cotrugli_-_Della_mercatura%2C_1602_-_122.jpg/330px-Cotrugli_-_Della_mercatura%2C_1602_-_122.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/42/Cotrugli_-_Della_mercatura%2C_1602_-_122.jpg/440px-Cotrugli_-_Della_mercatura%2C_1602_-_122.jpg 2x" data-file-width="1860" data-file-height="3018" /></a><figcaption><i>Della mercatura e del mercante perfetto</i> by <a href="/wiki/Benedetto_Cotrugli" title="Benedetto Cotrugli">Benedetto Cotrugli</a>, cover of 1602 edition; originally written in 1458</figcaption></figure> <p>The earliest extant accounting records that follow the modern double-entry system in Europe come from <a href="/wiki/Amatino_Manucci" title="Amatino Manucci">Amatino Manucci</a>, a <a href="/wiki/Florence" title="Florence">Florentine</a> merchant at the end of the 13th century.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Manucci was employed by the Farolfi firm and the firm's ledger of 1299–1300 evidences full double-entry bookkeeping. Giovannino Farolfi & Company, a firm of <a href="/wiki/Florence" title="Florence">Florentine</a> merchants headquartered in <a href="/wiki/N%C3%AEmes" title="Nîmes">Nîmes</a>, acted as <a href="/wiki/Moneylender" class="mw-redirect" title="Moneylender">moneylenders</a> to the <a href="/wiki/Archbishop_of_Arles" class="mw-redirect" title="Archbishop of Arles">Archbishop of Arles</a>, their most important customer.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Some sources suggest that <a href="/wiki/Giovanni_di_Bicci_de%27_Medici" title="Giovanni di Bicci de' Medici">Giovanni di Bicci de' Medici</a> introduced this method for the <a href="/wiki/Medici_bank" class="mw-redirect" title="Medici bank">Medici bank</a> in the 14th century, though evidence for this is lacking.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>The double-entry system began to propagate for practice in Italian merchant cities during the 14th century. Before this there may have been systems of accounting records on multiple books which, however, did not yet have the formal and methodical rigor necessary to control the business economy. In the course of the 16th century, Venice produced the theoretical accounting science by the writings of <a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a>, Domenico Manzoni, Bartolomeo Fontana, the accountant Alvise Casanova<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> and the erudite <a href="/wiki/Giovanni_Antonio_Tagliente" title="Giovanni Antonio Tagliente">Giovanni Antonio Tagliente</a>. </p><p><a href="/wiki/Benedetto_Cotrugli" title="Benedetto Cotrugli">Benedetto Cotrugli</a> (Benedikt Kotruljević), a <a href="/wiki/Republic_of_Ragusa" title="Republic of Ragusa">Ragusan</a> merchant and ambassador to <a href="/wiki/Naples" title="Naples">Naples</a>, described double-entry bookkeeping in his treatise <i><a href="/wiki/Della_mercatura_e_del_mercante_perfetto" title="Della mercatura e del mercante perfetto">Della mercatura e del mercante perfetto</a></i>. Although it was originally written in 1458, no manuscript older than 1475 is known to remain, and the treatise was not printed until 1573. The printer shortened and altered Cotrugli's treatment of double-entry bookkeeping, obscuring the history of the subject.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a>, a <a href="/wiki/Franciscan_friar" class="mw-redirect" title="Franciscan friar">Franciscan friar</a> and collaborator of <a href="/wiki/Leonardo_da_Vinci" title="Leonardo da Vinci">Leonardo da Vinci</a>, first codified the system in his <a href="/wiki/Mathematics" title="Mathematics">mathematics</a> <a href="/wiki/Textbook" title="Textbook">textbook</a> <i><a href="/wiki/Summa_de_arithmetica" title="Summa de arithmetica">Summa de arithmetica, geometria, proportioni et proportionalità</a></i> published in <a href="/wiki/Venice" title="Venice">Venice</a> in 1494.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Pacioli" class="mw-redirect" title="Pacioli">Pacioli</a> is often called the "father of accounting" because he was the first to publish a detailed description of the double-entry system, thus enabling others to study and use it.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>In <a href="/wiki/Early_modern_Europe" title="Early modern Europe">early modern Europe</a>, double-entry bookkeeping had theological and cosmological connotations, recalling "both <a href="/wiki/Lady_Justice" title="Lady Justice">the scales of justice</a> and the symmetry of God's world".<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Accounting_entries">Accounting entries</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=2" title="Edit section: Accounting entries"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Double-entry_example_from_1926.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Double-entry_example_from_1926.png/220px-Double-entry_example_from_1926.png" decoding="async" width="220" height="122" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Double-entry_example_from_1926.png/330px-Double-entry_example_from_1926.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Double-entry_example_from_1926.png/440px-Double-entry_example_from_1926.png 2x" data-file-width="906" data-file-height="502" /></a><figcaption>An example of a cash account recorded in double-entry from 1926 showing a balance of 359.77</figcaption></figure> <p>In the double-entry accounting system, at least two accounting entries are required to record each financial transaction. These entries may occur in asset, liability, equity, expense, or revenue accounts. Recording of a debit amount to one or more accounts and an equal credit amount to one or more accounts results in total debits being equal to total credits when considering all accounts in the general ledger. If the accounting entries are recorded without error, the aggregate balance of all accounts having <i>Debit</i> balances will be equal to the aggregate balance of all accounts having <i>Credit</i> balances. Accounting entries that debit and credit related accounts typically include the same date and identifying code in both accounts, so that in case of error, each debit and credit can be traced back to a journal and transaction source document, thus preserving an <a href="/wiki/Audit_trail" title="Audit trail">audit trail</a>. The accounting entries are recorded in the "Books of Accounts". Regardless of which accounts and how many are involved by a given transaction, the fundamental accounting equation of <i>assets equal liabilities plus equity</i> will hold. </p> <div class="mw-heading mw-heading2"><h2 id="Approaches">Approaches</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=3" title="Edit section: Approaches"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are two different ways to record the effects of debits and credits on accounts in the double-entry system of bookkeeping. They are the Traditional Approach and the Accounting Equation Approach. Irrespective of the approach used, the effect on the books of accounts remains the same, with two aspects (debit and credit) in each of the transactions. </p> <div class="mw-heading mw-heading3"><h3 id="Traditional_approach">Traditional approach</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=4" title="Edit section: Traditional approach"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Following the Traditional Approach (also called the British Approach) accounts are classified as real, personal, and nominal accounts.<sup id="cite_ref-V.2011_12-0" class="reference"><a href="#cite_note-V.2011-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> Real accounts are accounts relating to assets both tangible and intangible in nature. Personal accounts are accounts relating to persons or organisations with whom the business has transactions and will mainly consist of accounts of debtors and creditors. Nominal accounts are accounts relating to revenue, expenses, gains, and losses. Transactions are entered in the books of accounts by applying the following golden rules of accounting: </p> <ol><li>Real account: Debit what comes in and credit what goes out.</li> <li>Personal account: Debit the receiver and credit the giver.</li> <li>Nominal account: Debit all expenses & losses and credit all incomes & gains<sup id="cite_ref-nadu_13-0" class="reference"><a href="#cite_note-nadu-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Hyans1916_14-0" class="reference"><a href="#cite_note-Hyans1916-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup></li></ol> <div class="mw-heading mw-heading3"><h3 id="Accounting_equation_approach">Accounting equation approach</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=5" title="Edit section: Accounting equation approach"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This approach is also called the American approach. Under this approach transactions are recorded based on the accounting equation, i.e., Assets = Liabilities + Capital.<sup id="cite_ref-V.2011_12-1" class="reference"><a href="#cite_note-V.2011-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses. </p><p>If there is an increase or decrease in a set of accounts, there will be equal decrease or increase in another set of accounts. Accordingly, the following rules of debit and credit hold for the various categories of accounts: </p> <ol><li>Assets Accounts: debit entry represents an increase in assets and a credit entry represents a decrease in assets.</li> <li>Capital Account: credit entry represents an increase in capital and a debit entry represents a decrease in capital.</li> <li>Liabilities Accounts: credit entry represents an increase in liabilities and a debit entry represents a decrease in liabilities.</li> <li>Revenues or Incomes Accounts: credit entry represents an increase in incomes and gains, and debit entry represents a decrease in incomes and gains.</li> <li>Expenses or Losses Accounts: debit entry represents an increase in expenses and losses, and credit entry represents a decrease in expenses and losses.</li></ol> <p>These five rules help learning about accounting entries and also are comparable with traditional (British) accounting rules. </p> <div class="mw-heading mw-heading2"><h2 id="Books_of_accounts">Books of accounts</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=6" title="Edit section: Books of accounts"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Double-entry_bookkeeping" title="Special:EditPage/Double-entry bookkeeping">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.</span> <span class="date-container"><i>(<span class="date">October 2014</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>Each <a href="/wiki/Financial_transaction" title="Financial transaction">financial transaction</a> is recorded in at least two different nominal ledger accounts within the financial accounting system, so that the total debits equals the total credits in the general ledger, i.e. the accounts balance. This is a partial check that each and every transaction has been correctly recorded. The transaction is recorded as a "debit entry" (Dr) in one account, and a "credit entry" (Cr) in a second account. The debit entry will be recorded on the debit side (left-hand side) of a general ledger account, and the credit entry will be recorded on the credit side (right-hand side) of a general ledger account. If the total of the entries on the debit side of one account is greater than the total on the credit side of the same nominal account, that account is said to have a debit balance. </p><p>Double entry is used only in nominal ledgers. It is not used in <a href="/wiki/Bookkeeping#Daybooks" title="Bookkeeping">daybooks</a> (journals), which normally do not form part of the nominal ledger system. The information from the daybooks will be used in the nominal ledger and it is the nominal ledgers that will ensure the integrity of the resulting financial information created from the daybooks (provided that the information recorded in the daybooks is correct). </p><p>The reason for this is to limit the number of entries in the nominal ledger: entries in the daybooks can be totalled before they are entered in the nominal ledger. If there are only a relatively small number of transactions it may be simpler instead to treat the daybooks as an integral part of the nominal ledger and thus of the double-entry system. </p><p>However, as can be seen from the examples of daybooks shown below, it is still necessary to check, within each daybook, that the postings from the daybook balance. </p><p>The double entry system uses nominal ledger accounts. From these nominal ledger accounts, a <a href="/wiki/Trial_balance" title="Trial balance">trial balance</a> can be created. The trial balance lists all the nominal ledger account balances. The list is split into two columns, with debit balances placed in the left hand column and credit balances placed in the right hand column. Another column will contain the name of the nominal ledger account describing what each value is for. The total of the debit column must equal the total of the credit column. </p> <div class="mw-heading mw-heading2"><h2 id="Debits_and_credits">Debits and credits</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=7" title="Edit section: Debits and credits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Double-entry_bookkeeping" title="Special:EditPage/Double-entry bookkeeping">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.</span> <span class="date-container"><i>(<span class="date">October 2014</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>Double-entry bookkeeping is governed by the <a href="/wiki/Accounting_equation" title="Accounting equation">accounting equation</a>. If revenue equals expenses, the following (basic) equation must be true: </p> <dl><dd><i>assets = liabilities + equity</i></dd></dl> <p>For the accounts to remain in balance, a change in one account must be matched with a change in another account. These changes are made by debits and credits to the accounts. Note that the usage of these terms in accounting is not identical to their everyday usage. Whether one uses a debit or credit to increase or decrease an account depends on the <a href="/wiki/Normal_balance" title="Normal balance">normal balance</a> of the account. Assets, Expenses, and <a href="https://en.wiktionary.org/wiki/withdrawal" class="extiw" title="wikt:withdrawal">Drawings</a> accounts (on the left side of the equation) have a normal balance of <i>debit</i>. Liability, Revenue, and Capital accounts (on the right side of the equation) have a normal balance of <i>credit</i>. On a <a href="/wiki/General_ledger" title="General ledger">general ledger</a>, debits are recorded on the left side and credits on the right side for each account. Since the accounts must always balance, for each transaction there will be a debit made to one or several accounts and a credit made to one or several accounts. The sum of all debits made in each day's transactions must equal the sum of all credits in those transactions. After a series of transactions, therefore, the sum of all the accounts with a debit balance will equal the sum of all the accounts with a credit balance. </p><p>Debits and credits are numbers recorded as follows: </p> <ul><li><i>Debits</i> are recorded on the left side of a ledger account, a.k.a. <a href="/wiki/Debits_and_credits#T-accounts" title="Debits and credits">T account</a>. Debits increase balances in asset accounts and expense accounts and decrease balances in liability accounts, revenue accounts, and capital accounts.</li> <li><i>Credits</i> are recorded on the right side of a T account in a ledger. Credits increase balances in liability accounts, revenue accounts, and capital accounts, and decrease balances in asset accounts and expense accounts.</li> <li><i>Debit accounts</i> are asset and expense accounts that usually have debit balances, i.e. the total debits usually exceed the total credits in each debit account.</li> <li><i>Credit accounts</i> are revenue (income, gains) accounts and liability accounts that usually have credit balances.</li></ul> <table class="wikitable"> <tbody><tr> <th> </th> <th colspan="1">Debit</th> <th colspan="3">Credit </th></tr> <tr> <td>Asset</td> <td align="center">Increase</td> <td align="center">Decrease </td></tr> <tr> <td>Liability</td> <td align="center">Decrease</td> <td align="center">Increase </td></tr> <tr> <td>Capital</td> <td align="center">Decrease</td> <td align="center">Increase </td></tr> <tr> <td>Revenue</td> <td align="center">Decrease</td> <td align="center">Increase </td></tr> <tr> <td>Expense</td> <td align="center">Increase</td> <td align="center">Decrease </td></tr></tbody></table> <p>The mnemonic <b>DEADCLIC</b> is used to help remember the effect of debit or credit transactions on the relevant accounts. <b>DEAD</b>: <b>D</b>ebit to increase <b>E</b>xpense, <b>A</b>sset and <b>D</b>rawing accounts and <b>CLIC</b>: <b>C</b>redit to increase <b>L</b>iability, <b>I</b>ncome and <b>C</b>apital accounts. </p><p>A second popular mnemonic is DEA-LER, where DEA represents Dividend, Expenses, Assets for Debit increases, and Liabilities, Equity, Revenue for Credit increases. </p><p>The account types are related as follows:<br /> current equity = sum of equity changes across time (increases on the left side are debits, and increases on the right side are credits, and vice versa for decreases)<br /> current equity = Assets – Liabilities<br /> sum of equity changes across time = owner's investment (Capital above) + Revenues – Expenses </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=8" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Desi_Namu" title="Desi Namu">Desi Namu</a>, Indian accounting system</li> <li><a href="/wiki/Momentum_accounting_and_triple-entry_bookkeeping" title="Momentum accounting and triple-entry bookkeeping">Momentum accounting and triple-entry bookkeeping</a></li> <li><a href="/wiki/Merdiban" title="Merdiban">Merdiban</a>, accounting system of the Ottoman Empire, Abbasid Caliphate and Ilkhanate</li> <li><a href="/wiki/Nostro_and_vostro_accounts" title="Nostro and vostro accounts">Nostro and vostro accounts</a>, typically held by one bank on behalf of another bank</li> <li><a href="/wiki/Single-entry_bookkeeping" title="Single-entry bookkeeping">Single-entry bookkeeping</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes_and_references">Notes and references</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=9" title="Edit section: Notes and references"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFLee1977" class="citation journal cs1">Lee, Geoffrey A. (1977). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170627232023/http://130.74.92.202:82/record=b1000778">"The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299–1300"</a>. <i>Accounting Historians Journal</i>. <b>4</b> (2): <span class="nowrap">79–</span>95. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2308%2F0148-4184.4.2.79">10.2308/0148-4184.4.2.79</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/40697544">40697544</a>. Archived from <a rel="nofollow" class="external text" href="http://130.74.92.202:82/record=b1000778">the original</a> on 27 June 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Accounting+Historians+Journal&rft.atitle=The+Coming+of+Age+of+Double+Entry%3A+The+Giovanni+Farolfi+Ledger+of+1299%E2%80%931300&rft.volume=4&rft.issue=2&rft.pages=%3Cspan+class%3D%22nowrap%22%3E79-%3C%2Fspan%3E95&rft.date=1977&rft_id=info%3Adoi%2F10.2308%2F0148-4184.4.2.79&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F40697544%23id-name%3DJSTOR&rft.aulast=Lee&rft.aufirst=Geoffrey+A.&rft_id=http%3A%2F%2F130.74.92.202%3A82%2Frecord%3Db1000778&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Lee (1977), p. 80.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFde_Roover1963" class="citation book cs1"><a href="/wiki/Raymond_de_Roover" title="Raymond de Roover">de Roover, Raymond</a> (1963). <i>The Rise and Decline of the Medici Bank, 1397-1494</i>. Beard Books. p. 97. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781893122321" title="Special:BookSources/9781893122321"><bdi>9781893122321</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Rise+and+Decline+of+the+Medici+Bank%2C+1397-1494&rft.pages=97&rft.pub=Beard+Books&rft.date=1963&rft.isbn=9781893122321&rft.aulast=de+Roover&rft.aufirst=Raymond&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"> Vittorio Alfieri, La partita doppia applicata alle scritture delle antiche aziende mercantili veneziane, Torino, Ditta G.B. Paravia e comp., 1891, pp. 103-148, Nabu Public Domain Reprints.</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFYamey1994" class="citation journal cs1">Yamey, Basil S. (January 1994). <a rel="nofollow" class="external text" href="http://www.tandfonline.com/doi/abs/10.1080/09585209400000035">"Benedetto Cotrugli on bookkeeping (1458)"</a>. <i>Accounting, Business & Financial History</i>. <b>4</b> (1): <span class="nowrap">43–</span>50. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1080%2F09585209400000035">10.1080/09585209400000035</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0958-5206">0958-5206</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Accounting%2C+Business+%26+Financial+History&rft.atitle=Benedetto+Cotrugli+on+bookkeeping+%281458%29&rft.volume=4&rft.issue=1&rft.pages=%3Cspan+class%3D%22nowrap%22%3E43-%3C%2Fspan%3E50&rft.date=1994-01&rft_id=info%3Adoi%2F10.1080%2F09585209400000035&rft.issn=0958-5206&rft.aulast=Yamey&rft.aufirst=Basil+S.&rft_id=http%3A%2F%2Fwww.tandfonline.com%2Fdoi%2Fabs%2F10.1080%2F09585209400000035&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSangsterRossi2018" class="citation journal cs1">Sangster, Alan; Rossi, Franco (26 December 2018). <a rel="nofollow" class="external text" href="http://www.decomputis.org/ojs/index.php/decomputis/article/view/332">"Benedetto cotrugli on double entry Bookkeeping"</a>. <i>De Computis - Revista Española de Historia de la Contabilidad</i>. <b>15</b> (2): 22. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.26784%2Fissn.1886-1881.v15i2.332">10.26784/issn.1886-1881.v15i2.332</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1886-1881">1886-1881</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:165259576">165259576</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=De+Computis+-+Revista+Espa%C3%B1ola+de+Historia+de+la+Contabilidad&rft.atitle=Benedetto+cotrugli+on+double+entry+Bookkeeping&rft.volume=15&rft.issue=2&rft.pages=22&rft.date=2018-12-26&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A165259576%23id-name%3DS2CID&rft.issn=1886-1881&rft_id=info%3Adoi%2F10.26784%2Fissn.1886-1881.v15i2.332&rft.aulast=Sangster&rft.aufirst=Alan&rft.au=Rossi%2C+Franco&rft_id=http%3A%2F%2Fwww.decomputis.org%2Fojs%2Findex.php%2Fdecomputis%2Farticle%2Fview%2F332&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://acct.tamu.edu/smith/ethics/pacioli.htm">Luca Pacioli: The Father of Accounting</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110818055709/http://acct.tamu.edu/smith/ethics/pacioli.htm">Archived</a> 18 August 2011 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20171229112252/http://basicaccountinghelp.com/bookkeeping-instructions-from-the-mid-fifteenth-century/">"La Riegola de Libro, Bookkeeping instructions from the mid-fifteenth century"</a>. Archived from <a rel="nofollow" class="external text" href="http://basicaccountinghelp.com/bookkeeping-instructions-from-the-mid-fifteenth-century/">the original</a> on 29 December 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">26 December</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=La+Riegola+de+Libro%2C+Bookkeeping+instructions+from+the+mid-fifteenth+century&rft_id=http%3A%2F%2Fbasicaccountinghelp.com%2Fbookkeeping-instructions-from-the-mid-fifteenth-century%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLivio2002" class="citation book cs1"><a href="/wiki/Mario_Livio" title="Mario Livio">Livio, Mario</a> (2002). <span class="id-lock-registration" title="Free registration required"><a rel="nofollow" class="external text" href="https://archive.org/details/goldenratio00mari/page/130"><i>The Golden Ratio</i></a></span>. New York: Broadway Books. pp. <a rel="nofollow" class="external text" href="https://archive.org/details/goldenratio00mari/page/130">130–131</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-7679-0816-3" title="Special:BookSources/0-7679-0816-3"><bdi>0-7679-0816-3</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Golden+Ratio&rft.place=New+York&rft.pages=130-131&rft.pub=Broadway+Books&rft.date=2002&rft.isbn=0-7679-0816-3&rft.aulast=Livio&rft.aufirst=Mario&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fgoldenratio00mari%2Fpage%2F130&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.bbc.com/news/business-41582244">"Is this the most influential work in the history of capitalism?"</a>. <i>bbc.com</i>. 23 October 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">23 October</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=bbc.com&rft.atitle=Is+this+the+most+influential+work+in+the+history+of+capitalism%3F&rft.date=2017-10-23&rft_id=https%3A%2F%2Fwww.bbc.com%2Fnews%2Fbusiness-41582244&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPoovey1998" class="citation book cs1"><a href="/wiki/Mary_Poovey" title="Mary Poovey">Poovey, Mary</a> (1998). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=AQ5ADoAjmd4C"><i>A History of the Modern Fact: Problems of Knowledge in the Sciences of Wealth and Society</i></a>. University of Chicago Press. p. 54. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780226675268" title="Special:BookSources/9780226675268"><bdi>9780226675268</bdi></a>. <q>In the late sixteenth-century [...] number still carried the pejorative connotations associated with necromancy [...]. [...] [D]ouble-entry bookkeeping helped confer cultural authority on numbers. It did so by means of the balance [...]. For late sixteenth-century readers, the balance conjured up both the scales of justice and the symmetry of God's world.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=A+History+of+the+Modern+Fact%3A+Problems+of+Knowledge+in+the+Sciences+of+Wealth+and+Society&rft.pages=54&rft.pub=University+of+Chicago+Press&rft.date=1998&rft.isbn=9780226675268&rft.aulast=Poovey&rft.aufirst=Mary&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DAQ5ADoAjmd4C&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-V.2011-12"><span class="mw-cite-backlink">^ <a href="#cite_ref-V.2011_12-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-V.2011_12-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRajasekaran_V.2011" class="citation book cs1">Rajasekaran V. (1 September 2011). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=qP3XNPoLO7wC&pg=PA54"><i>Financial Accounting</i></a>. Pearson Education India. p. 54. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-81-317-3180-2" title="Special:BookSources/978-81-317-3180-2"><bdi>978-81-317-3180-2</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Financial+Accounting&rft.pages=54&rft.pub=Pearson+Education+India&rft.date=2011-09-01&rft.isbn=978-81-317-3180-2&rft.au=Rajasekaran+V.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DqP3XNPoLO7wC%26pg%3DPA54&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-nadu-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-nadu_13-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20110904222614/http://www.textbooksonline.tn.nic.in/Books/11/Std11-Acct-EM.pdf"><i>Accountancy: Higher Secondary First Year</i></a> <span class="cs1-format">(PDF)</span> (First ed.). Tamil Nadu Textbooks Corporation. 2004. pp. <span class="nowrap">28–</span>34. Archived from <a rel="nofollow" class="external text" href="https://www.textbooksonline.tn.nic.in/Books/11/Std11-Acct-EM.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 4 September 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">12 July</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Accountancy%3A+Higher+Secondary+First+Year&rft.pages=%3Cspan+class%3D%22nowrap%22%3E28-%3C%2Fspan%3E34&rft.edition=First&rft.pub=Tamil+Nadu+Textbooks+Corporation&rft.date=2004&rft_id=http%3A%2F%2Fwww.textbooksonline.tn.nic.in%2FBooks%2F11%2FStd11-Acct-EM.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> <li id="cite_note-Hyans1916-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-Hyans1916_14-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEdward_M._Hyans1916" class="citation book cs1">Edward M. Hyans (1916). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=Wkk-AAAAYAAJ&pg=PA17"><i>Theory of accounts for accountant students</i></a>. Universal Business Institute, Inc. p. 17.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Theory+of+accounts+for+accountant+students&rft.pages=17&rft.pub=Universal+Business+Institute%2C+Inc.&rft.date=1916&rft.au=Edward+M.+Hyans&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DWkk-AAAAYAAJ%26pg%3DPA17&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=10" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGleeson-White2011" class="citation book cs1">Gleeson-White, Jane (November 2011). <i>Double Entry</i>. <a href="/wiki/Allen_%26_Unwin" title="Allen & Unwin">Allen & Unwin</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-74175-755-2" title="Special:BookSources/978-1-74175-755-2"><bdi>978-1-74175-755-2</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Double+Entry&rft.pub=Allen+%26+Unwin&rft.date=2011-11&rft.isbn=978-1-74175-755-2&rft.aulast=Gleeson-White&rft.aufirst=Jane&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSoll2014" class="citation book cs1">Soll, Jacob (April 2014). <i>The Reckoning: Financial Accountability and the Rise and Fall of Nations</i>. <a href="/wiki/Basic_Books" title="Basic Books">Basic Books</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-46503-152-8" title="Special:BookSources/978-0-46503-152-8"><bdi>978-0-46503-152-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Reckoning%3A+Financial+Accountability+and+the+Rise+and+Fall+of+Nations&rft.pub=Basic+Books&rft.date=2014-04&rft.isbn=978-0-46503-152-8&rft.aulast=Soll&rft.aufirst=Jacob&rfr_id=info%3Asid%2Fen.wikipedia.org%3ADouble-entry+bookkeeping" class="Z3988"></span></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Double-entry_bookkeeping&action=edit&section=11" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media 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entry concepts</a>, <a href="/wiki/GnuCash" title="GnuCash">GnuCash</a> website</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output 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