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Origin of terms "To" & "By" in Journal Entries.

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(Querist)
26 March 2010 Obliged if somebody could tell me the origin and significance of the terms "To....." and "By......." while passing Journal Entries.
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M Prabhakar Menon

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M Prabhakar Menon (Expert)
01 April 2010 "To" and "by" has its origins in the evolution of the double entry book keeping system now being followed universally in the English Language other languages have developed equivalents . It has now become conventional and helps to distinguish Dr and Cr entries to their counterparts. U can develop an alternative if that is accepted by all u will be hailed as a revolutionary in A/cs.
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