The word double entry bookkeeping is not a common concept we use. As explained in the account, each term is used in everyday life, but it is not used as a concept to refer to the flow of money in relation to each other. Whooing is based on this double-entry bookkeeping method. Therefore, some understanding of double entry bookkeeping is required. If you have difficulty in doubles bookkeeping, please refer to external data on doubles bookkeeping.