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No
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Conventional Accounting System
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Double entry Book Keeping System
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1
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Conventional Accounting system is a traditional method of recording accounting information.
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Double entry Book Keeping System is the most perfect, scientific and complete system of recording the business transaction.
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2
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This method of recording covers less details of transactions.
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Double entry Book Keeping System covers complete and details of business transactions.
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3
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Arithmetical accuracy is not guaranteed.
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Arithmetical accuracy is guaranteed
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4
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Only two books are prepared:
(a) Cash Book
(b) Ledger
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All subsidiary books / Journals and Ledgers are prepared
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5
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All transactions are basically recorded in only one book i.e. cash book.
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All transactions are recorded in different Subsidiary Books/ Journal
|
Tags:
Accountancy for Lawyer
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