If the transactions were recorded directly in the ledger, it would be very easy to make errors such as omitting the debit or the credit, or entering the debit twice or the credit twice.

• 如果将交易直接记到分类账上，很容易出现诸如把借或贷遗漏了、或把借方记两次、或把贷方记两次这类的差错。