Abstract: As a scientific accounting method, the double entry bookkeeping has been used by enterprises in our country for ten years. Yet there are some basic elements such as scientific form, intonation and regulations which hinder the popularization and application of this method. Starting with the historical thought, this essay expounds the scientific form and intonation of the method. In view of the basic equation of “Assets= Liabilities +owner’s equity”, the author further offers the mathematic logic, that is “assets accounts”are contrary to “proprietorship accounts”.