高頓網(wǎng)校小編為各位ACCA學員整理了科目重點知識點輔導，希望大家查漏補缺，對考試有所幫助。
        Session 3 Double entry bookkeeping
　　☆The duality concept and double entry bookkeeping
　　Duality concept: each and every transaction has a double effect on the business and the accounting equations.(A= C + L)
　　Rules of double entry bookkeeping:
　　● Each time a transaction is recorded, both effects must be taken into account.
　　● These two effects are equal and opposite such that the accounting equation will always prove correct.
　　Assets – Liabilities = Capital
　　● Traditionally, one effect is referred to as the debit side ( Dr.) and the other as the credit side of the entry (Cr.)
　　☆Ledger accounts, debits and credits
　　Ledger account:
　　● transactions are recorded in the relevant ledger accounts. There is a ledger
　　account for each asset, liability, revenue and expenses’ item, and for the owner’s capital.
　　● Each account has two sides: the debit and credit sides.
　　● The duality concept means that each transaction will affect two ledger accounts
　　● One account will be debited and the other credited
　　● Whether an entry is to debit or credit side of an account depend on the types of account and the transaction.