|
No
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Conventional Accounting System
|
Double entry Book Keeping System
|
|
1
|
Conventional Accounting system is a traditional method of recording accounting information.
|
Double entry Book Keeping System is the most perfect, scientific and complete system of recording the business transaction.
|
|
2
|
This method of recording covers less details of transactions.
|
Double entry Book Keeping System covers complete and details of business transactions.
|
|
3
|
Arithmetical accuracy is not guaranteed.
|
Arithmetical accuracy is guaranteed
|
|
4
|
Only two books are prepared:
(a) Cash Book
(b) Ledger
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All subsidiary books / Journals and Ledgers are prepared
|
|
5
|
All transactions are basically recorded in only one book i.e. cash book.
|
All transactions are recorded in different Subsidiary Books/ Journal
|
Difference Between Conventional Accounting System and Double entry Book Keeping System
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