Predating Pacioli’s time
and into the modern age.
The Accountants’ double entry
has evolved its artful stage.
Whether manually performed
as for centuries acclaimed.
Or a digital process used
the basics remain the same:
Journalize each transaction with
the entity concept weighed.
Carefully balance the journals
with all foots and cross-foots made.
Pick up each figure with a tick
least a number be forgot.
Post the ledger accounts with care
to each number’s special spot.
Pull a trial balance as a test
of the ledger’s truthfulness.
Debits on left, credits on right
in a perfect evenness.
Prepare a working trial balance
as a tool to ease the way.
Complete rep
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