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Revision:A Level Accounts Module 1 - Double entry bookkeeping

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Double entry bookkeeping To record every business transaction that takes place we use an accounting system known as double-entry bookkeeping. It is believed that the double-entry ...  see all
Type: Revision
Source: www.thestudentroom.co.uk
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Language: English

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Revision:A Level Accounts Module 1 - Double entry bookkeeping

Double entry bookkeeping

To record every business transaction that takes place we use an accounting system known as double-entry bookkeeping. It is believed that the double-entry system of bookkeeping was introduced to Europe in the early sixteenth century by the monk, Luca Pacioli, who tutored Leonardo da Vinci in mathematics. This system has been in use in most of the developed world for over 500 years and it shows no signs of declining in its popularity in recording accounting transactions.

Introduction
Double-entry bookkeeping, at first glance, appears complex and one might think that bookkeeping would need many years of practice before they can ''keep the books''. Fortunately, looks can be deceiving and almost anyone can pick up the...