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Although the double-entry concept was applied, most Japanese merchants practiced single-entry bookkeeping, called the daifukucho.
The adequacy of single-entry accounting to meet the reporting needs of small businesses in early America confirms the findings reported by others, including Baxter, Densmore, Bruchey and Chatfield.
The recording method earned the name ‘three legs’ because double-entry was used for recording credit transactions and single-entry for recording cash transactions.
During this period there was sophisticated budgetary control and single-entry bookkeeping systems.
In terms of accounting, Bell used single-entry bookkeeping which satisfied his needs in terms of accuracy and memory.
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