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To make ordinary people comfortable in writing voucher correctly, Tally. ERP 9 has evolved a new concept of voucher entry method (called Single Mode entry), where the user does not have to specify Debit / Credit during voucher entry having Cash / Bank transactions.
Single-entry bookkeeping has one entry per transaction, while double-entry bookkeeping has two entries per transaction?a debit and a credit.
entry system refers to the system in which the accounts are maintained in a book. All the transactions of a company are maintained in this book. Doubleentry books have two opposite and corresponding entries that are known as credit and debit. The right side is the credit and the left side is the debit.
Single-entry book keeping gives a one-sided picture of transactions recorded in the cash register. In double entry, changes due to one transaction are reflected in at least two accounts. In a single entry, there is no method for error correction or detection.