Double Entry System - According to this system every business transaction affects atleast two accounts in opposite directions. For example, if the furniture is purchased in the business, furniture is increased whereas the cash is decreased. There can be no transaction in the business which affects only one account or which has only one aspect. As such, both the aspects of every transaction recorded under this system. You can learn everything about Double Entry System by https://www.pdffiles.in/double-entry-system/