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Books of account is the roof term in accounting depicting the necessary set of record-keeping books in double-entry accounting system. According to the paradigm of the double-entry system, books of account are divided on two levels: books of original entry and general ledgers.

Introduction
A financial transaction, occurred as a consequence of a business conduct, is recorded in a relevant book of original entry by a bookkeeper at the instance of the transaction. However, to fulfill the paradigm of the double-entry accounting system based on the fact that the transaction is triggering two changes instantly, the record is further transferred into the second-level books of account known as the ledgers. In other words, the same financial record is kept in two places which allows better control through the use of the trial balance method.

Types of books of account
The double-entry accounting system requires that every record is kept in two different levels of books. This allows a far greater control of the accuracy pf the kept records in one hand and the better overview of the current balance in the other.