The accounting system in which only one aspect of transaction is recorded is

Single entry system records only one side of transactions, usually just cash received and paid. It’s incomplete because it ignores the double-entry principle. Small businesses sometimes use this informal method.

Double entry records both debit and credit. Original entry is the first recording. Single column cashbook is just one format, still using double entry elsewhere.

Remember: Single entry = incomplete records. Only one side recorded, violating proper accounting principles.