並前往https://books.google.com.tw/books?id=8JXP84li-MwC&pg=PA192&lpg=PA192&dq=three-column+form+of+account%E4%B8%AD%E6%96%87&source=bl&ots=DBn9WLxpYL&sig=ACfU3U02JRD7kVvpIVOvciyj_jc2OztuQA&hl=zh-TW&sa=X&ved=2ahUKEwiL56ze5_b2AhVMe8AKHcHKAVgQ6AF6BAhpEAM