並前往https://books.google.com.tw/books?id=nERxDwAAQBAJ&pg=SA5-PA16&lpg=SA5-PA16&dq=three-column+form+of+account%E4%B8%AD%E6%96%87&source=bl&ots=cwPGUgIuo4&sig=ACfU3U20wVjmJ_OP_foNXbX_f2yD6MtEYQ&hl=zh-TW&sa=X&ved=2ahUKEwiL56ze5_b2AhVMe8AKHcHKAVgQ6AF6BAhrEAM