並前往https://books.google.com.tw/books?id=M0ikvvawLAMC&pg=PA62&lpg=PA62&dq=three-column+form+of+account%E4%B8%AD%E6%96%87&source=bl&ots=s8NzzTLmLW&sig=ACfU3U3r_WeFPGeij3AKt63k7KpuAVc24Q&hl=zh-TW&sa=X&ved=2ahUKEwiL56ze5_b2AhVMe8AKHcHKAVgQ6AF6BAhdEAM