Accounting

The only advantage is the entries/books are all balanced in itself. Assets=Liabilities, Debit=Credit. It will then show ( 1 ) no error made in the total amounts in plus or minus. It must be in balance. So, no ommission and it is accurate. ( 2 ) no error or omission is made in entries. Debit entries in total amount must be in balance in the total amount credit entries. If in a single-entry, the usual erors are inaccuarate and omissions in amount and entries. That is why, we have a trial balance, balance sheet to tell us everything IN BALANCE.