1. Double entry system of accounting was introduced by Luca Pacioli in 1494 and it is based on the principle of duality. 2. Under this system, every business transaction has two aspects - one that debits and one that credits an account. 3. Accounts are categorized as assets, liabilities, capital/owner's equity, income and expenses. Debits are recorded in asset and expense accounts while credits are recorded in liability, capital/owner's equity and income accounts to maintain the balance sheet equation of Assets = Liabilities + Capital/Owner's Equity.

1. Accounting for SSC & HSC Level
Lecture#03
Double Entry System
Md. Masum Bellah Shazib
BBA [Major in Marketing], MIU
Teacher of English
www.facebook.com/SN.English.Center
Cell: 01721123773

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