The method used to record transactions include transactions in the general journal. Entries in the ledger As well as documents Recording these systems and traditional practices which may be applicable to both small and large businesses. The purpose is to make financial reporting was accurate. As it should and timely accounting system according to each partner account. Two aspects related to accounting It is a debit and credit in one account to another account number. Equal pay And will result in a deficit on its own. At the same time, it makes the sum of the balance of all the items together. The zero value is the sum of debit balances equal to the total credit balance. The preparation of a detailed account of the various elements in a total of so-called "Trial.