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Learn the concepts of Single Entry System, its features, and comparison to double entry principles. Discover why it is cost-effective and easier to maintain. Click to view the full presentation on PowerShow.com for free download.

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  1. welcome By M.Manikumar, M.com(1).

  2. SINGLE ENTRY SYSTEM • Accounting records which are  not  maintained according  to  double entry principles is  known as Single Entry  System.     

  3. Book keeping • In other words any  system of book  keeping which is not  a  complete double  system of book  keeping.

  4. Features of single entry system • It is  incomplete and unscientific method • Generally both aspects of debit and  credit are not  recorded  • Less costly. 

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