Conventional Accounting System

    Double entry Book Keeping System


Conventional Accounting system is a traditional method of recording accounting information.

Double entry Book Keeping System is the most perfect, scientific and complete system of recording the business transaction.


This method of recording covers less details of transactions.

Double entry Book Keeping System covers complete and details of business transactions.


 Arithmetical accuracy is not guaranteed.

Arithmetical accuracy is guaranteed


Only two books are prepared:
(a) Cash Book
(b) Ledger

All subsidiary books / Journals and Ledgers are prepared


All transactions are basically recorded in only one book i.e. cash book.

All transactions are recorded in different Subsidiary Books/ Journal


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