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Why using words to and by in accounts

This query is : Resolved 

22 October 2014 while we posting entry in t format accounts words we to on debit side and by on credit side ..what is the reason for using that words?

24 October 2014 it is an old reference mechanism which has been done away by many.

However, the idea was simple. To and By are used in reference to the account being debited.




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