Modern accounting is based on the Double Entry System, which records every transaction in at least two accounts (one debit and one credit), ensuring the accounting equation remains balanced and enabling preparation of complete financial statements.
CUET UG 2022 — Accountancy Computerised Accounting
Modern Accounting is based on :
Held on 23 Aug 2022 · Verified 13 Jul 2026.
Cash basis
Single entry system
Double entry system
Liabilities
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