Question

which account are maintained and not maintained under single entry system

Answer 1

for single entry system is maintained by doctors, lawyers etc.

there is only one side of transaction is called single entry system

Answer 2

Single entry system is accounting system that shows only single aspect of any transactions . It is maintained by the firms where transactions are small in number.
Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account. The double entry has twoequal and corresponding sides known as debit and credit.

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