No
  
Conventional Accounting System

    Double entry Book Keeping System


1

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.


2

This method of recording covers less details of transactions.


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


3


 Arithmetical accuracy is not guaranteed.


Arithmetical accuracy is guaranteed

4


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


All subsidiary books / Journals and Ledgers are prepared

5

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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