Abstract: A system and method that provides for selectively displaying accounting data that is recorded into and independently maintained in both cash basis format and accrual basis format. The dual ledger aspect of the system enables the present disclosure to eliminate the need for modifying entries when the customer switches their viewing preference from the cash basis model to the accrual basis model, or vice versa. As such, the system is able to simplify the process of retrieving accounting data in either basis which has the benefit of increasing computer functionality by reducing processing requirements and increasing signal throughput to thereby provide faster delivery of the information to the customer.