Double entry system of accounting 

In accounting when we record the  transactions in chronological order That effects on two accounts  that called double entry system .

Example

Paid 2000 rs to ram by cash

In our books we record

+ Ram 2000 rs

- cash 2000 rs

We recorded both accounts becouse it help us to matain our business perfectly. Double entry system is a perfect method to maintain our books.

In book keeping we record the transactions in debit & credit forms

Example

Dr   Ram 2000rs 

Cr   cash 2000rs

So there are Best methods to record transactions but with a twist because if you don't know debit & credit rules then  you can not record transactions. 

Double entry system of accoutns