[fauigerzigerk]

And what if there are no columns? Google "journal entries for X" and you're going to find something like this:

  Dr accountX £100
  Cr accountY £90
  Cr accountZ £10

Left and right was fine when T accounts were universally used to record entries, but that's no longer the case.

[eviks]

I did, opened one random top result

https://www.deskera.com/blog/journal-entries/

And got left/right as explanation and also as left and right columns

[fauigerzigerk]

Clearly I overstated my case. I'm not denying that columns are often used, especially in educational material. It's just no longer as universal as it once was.

https://www.accountingweb.co.uk/any-answers/vat-double-entry

[freedomben]

Yeah, GP really undermined their point with the whole "google x" and see.

For most people who aren't accountants though, the spreadsheet thing is correct.