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The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a cheque account register but deals with the income and expenses to various income and expense accounts.

Double-entry bookkeeping is a system in which every entry to an account requires a corresponding and opposite entry to a different account.

The importance of producing a trial balance in a double entry bookkeeping system is to check to see if there are any errors in any columns. If the columns do not balance then you must search for an inaccurate entry.

Double entry book keeping system is that system under which all transactions have atleast two accounts which are charged for, one for debit part and one for credit.

Based on the concept of duality, the double entry system completely reports and records financial transactions. Whereas, the concept of duality doesn't apply to single entry system and it consists of an incomplete financial transactions recording.