取引は簿記上,仕訳を経て勘定口座 (簿記計算の単位) に記録されるが,元帳はこの勘定口座を全部集成したもので,本来の簿記計算に直接関係のない仕訳帳や日記帳などに対応する会計帳簿の中心的存在である。元帳には企業のすべての財産,資本の増減が勘定科目に分解されて日々記入されるので,元帳を見れば企業の財産の状態,営業成績を概観することができ,また決算日など特定時点で締切れば貸借対照表や損益計算書などの財務諸表の作成が可能である。したがって元帳は簿記計算のうえで仕訳帳による原始記録から決算財務諸表という企業活動の結論を導き出すための不可欠のものといえる。しかし経営規模の拡大や取引の増大に伴う会計処理業務の複雑化から,会計帳簿の分化,再編が必要とされてきたため,元帳も個々の勘定口座に内訳を設けた多桁式のものや,本社関係の総勘定元帳と工場関係の工場元帳に分離されるなど次第に変化してきている。 

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Despite the intricate technology associated with and necessary for cryptocurrency investing, speculation and possession, Coinbase has created an apparatus that makes this process remarkably easy and familiar, almost like buying and selling stocks. This screenshot from the Coinbase site shows real-time cryptocurrency prices and doesn't look too different from your ordinary online stock tracker.

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Essentially, if you are interested in trading in digital currencies but don't want to get bogged down in the underlying technology, products like Coinbase are a way to begin a foray into a new form of currency speculation and investing. You do, however, lose some of the advantages of trading in a cryptocurrency and through the blockchain. On Coinbase, you have no pseudo anonymity—your name is attached to your Coinbase account and so is your bank account, so transaction history is relatively easy to track down. And if you're not working on the blockchain, there's not much you can do to ensure that the verification of your transaction history or your account is taking place on the blockchain. You are, instead, placing trust in the intermediary, in this case, Coinbase. 

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