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.

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