In this chapter we develop an understanding of. CFI’s Principles of Accounting book is free and available for anyone to download as a pdf. The five groups of accounts Bookkeeping software and spreadsheets are also available to do this for you. A brief history of bookkeeping. A checkbook, for example, is a single entry bookkeeping system where one entry is made for each deposit or check written. The nature of accounting. Learn about the most important accounting concepts, such as bookkeeping, the