Concept:Double entry records every transaction in two accounts to show both the giving and receiving sides.Explanation:It ensures that every debit has a corresponding credit.This makes the records balanced and more reliable.Because of this balance, errors in recording can be detected easily.It also provides a complete record of all financial transactions.Therefore, the main advantage is that it makes it easy to prepare the final accounts from accurate records.Answer:A. it is easy to prepare the final account