Accounting entries are also called "bookkeeping formulas". Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, account name, summary and amount. Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits.