Thursday, August 30, 2018

ADVANTAGES AND DISADVANTAGES OF DOUBLE ENTRY SYSTEM

The following are the advantages of double entry system of accounting.
1. It records all transaction of the business.
2.it gives correct and accurate information.
3.it helps to check the arithmetical accuracy by preparing trail balance.
4. It helps in ascertainment of profit or loss of the business concern
5. It helps ascertainment of financial position of the business concern.
6. It provides accounting information readily.
7. It helps in preventing frauds and errors as the recording of the transactions are based on vochers.


The following are the disadvantages of double entry system.
1. Many number of accounts are to be maintained.
2. It is too expensive.
3. It's accuracy always can not be relied upon.

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