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Single Entry System – Meaning, Features, FREE Video Resource

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Single Entry System – Meaning, Features, FREE Video Resource

  • MEANING

Single entry system is an incomplete form of account keeping. The term “single entry”  refers to a method of maintaining the accounts which is convenient for businessman. In other words, it can be said that it is double entry system in an incomplete manner.

  • FEATURES

  1. Single entry system is unscientific unlike double entry system
  2. This system is suitable for small business units like sole trading concern and partnership firm
  3. Under single entry system, final accounts cannot be prepared as there is no trial balance
  4. Only personal accounts and cash book are kept and real and nominal accounts are ignored
  5. The Court, Govt & Tax authority does not consider this system as authentic
  6. There is no provision to make adjustments primarily because of incompleteness of accounts
  7. It is relatively less expensive system of accounts

Single entry system is very much easy as compared to other chapters and topics in accounts. This chapter carries a good weightage of marks in 12th Boards Exam. Leaving this chapter in option would take away off your bonus marks.

There may be many paid videos on this topic, but you can freely access all our videos on accounting for free. We have also uploaded Single Entry System on our youtube channel. You can check it out Here.

If you are finding difficulty in other important topics like NPO, Final Accounts, Bills of exchange feel free to check out our youtube channel. Mention your doubts in the comments section box, we will reply to you within 24 hrs.

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