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Definition of Single Entry System

Kohler defines Single Entry System as “A System of book keeping in which as a rule only records of cash and of personal accounts are maintained, it is always incomplete double entry varying with the circumstances”.


Sometimes the term Single Entry System is mistakenly understood that under this system only one aspect of a transaction is recorded in the books. This is not true. The fact remains that under this system, while for certain transactions both the aspects are recorded, for others only one aspect is recorded and some transactions are even ignored.

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