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The double entry accounting consists of a debit and a credit entry. The Bookkeeper has to pass the journals and updates the ledger, which represented with a T account. These are the fundamental of accounting.
However, with a computerised accounting system, the double entry is done behind the daily transactions such as a Sales Invoice, Purchase Invoice, Receipt and Payment. In most cases, the double entry is "transparent" to a data entry clerk. For example, when recording a Purchase Invoice into an accounting system, the clerk just needs to select the supplier name from the creditor's table and pick up the products from the item list. The relevant accounts will be posted automatically once the data file has set up correctly. Hence, the data entry clerk does not need to know which are those accounts behind the transaction.
Unlike the data entry clerk, the accountant who is managing the company file has to know the posting of each account and amend any mistakes made before printing the final report.
To view the double entry of the transaction(s), you first highlight those relevant transactions from the transaction list (such as Sales Invoice or Purchase Invoice transaction list) and click the Details button from the icon bar. Next, select the "Debits and Credit" radio button from the layout section and also select an "Output to" option from the print wizard before printing the report.