並前往https://books.google.com.tw/books?id=ZSaVDwAAQBAJ&pg=SA4-PA35&lpg=SA4-PA35&dq=three-column+form+of+account%E4%B8%AD%E6%96%87&source=bl&ots=qbQJ_GEOlc&sig=ACfU3U27z7y5Foniz2PbjjwuIcZoiV9Xzg&hl=zh-TW&sa=X&ved=2ahUKEwiL56ze5_b2AhVMe8AKHcHKAVgQ6AF6BAhgEAM