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Which of the following statement is not true? If the single-entry bookkeeper mistakenly enters, say, a revenue inflow as $10,000 when the correct value is $1,000, the error may go unnoticed until the firm receives a bank statement with an unexpected low account balance Single-entry bookkeeping and accounting can be adequate for a small business practicing cash basis accounting. The single-entry approach is very similar to the check register that individuals use to keep track of checks deposits, and balances for a personal checking account. A single-entry system tracks Assets, Liabilities, or Owners Equities but does not monitor revenues and expenses