Is double-entry bookkeeping inefficient? and why?

double entry book keeping is the more efficient in the accounting system because  when on side affect that will have anther side eg

Double entry accounting is efficient and effective in accounting process because it follows the proper recording of company's business transaction. If the company is using cash basis accounting you still need to reconcile the records into accrual basis(double entry)

Before answering this question, I will like to first of all emphasize on the key concepts involved here: double-entry bookkeeping and inefficiency.

Although bookkeeping simply relates to the consistent and effective recording of financial transactions, double-entry bookkeeping stresses to the identification and recognition of the various impacts of each and every financial transaction on a business, before recording. More specifically, it is a method of recording which exposes the double or multiple effects of every transaction. "No impact is left out".

For instance, when an enterprise purchases some goods on credit, it will not only suffice to recognize the acquisition of the given products by the firm, but to equally realize that this firm will be owing some money to its supplier; hence, "the double effect". More over, if this transaction is done by businesses which are  sales tax registered, there will be an additional effect to the ones stated above: the supplier, in his accounts, will have to record the amount of sales tax payable that will need to be provided by his customer. Hence, in his recording, there will be three items involved: Sales account, Account Receivable and Sales tax Payable [something similar will equally happen in the purchaser's accounts]. With this method, we strive to trace all impacts of financial transactions.

Accounting (financial accounting) endeavors to bring clarity in business activities, in a means to pull things forward or aid decision-making; either on the part of outsiders or insiders. The double-entry system helps a lot in doing so.

However, in this context, inefficiency will relate to disorder, inaccuracy, inappropriateness, or irrelevancy; in other words, "not producing quality or enough results".

It is will be totally wrong to say that about double-entry bookkeeping: primarily, because it unveils everything relating to transactions (hence, clarity) and secondly, because it is something adopted all over the world. Even companies which do not use the Financial Accounting Standards, use the double-entry bookkeeping system in transaction recording. 

With double-entry bookkeeping, effects of transactions are totally pointed out. This eases accounting analysis and interpretation.  

entered the double accounting is éfficace because it simplified the verification and help decision making

it is not efficient...kind of ambiguous

Actually double entry accounting system is the best way to improve efficiency. It clearly states that every action of an account, there's a reaction to the other ones. A movement in the asset will result also to a movement in a different asset or liability or the equity section. you can easily identify the Changes by having this accounting system

double entry system is more efficient as compare to single entry system . because in double entry system each and every entry recorded two side

Double entry system is more efficient than classic single entry system. Because in double entry every transaction have two effects which are equal in amount and opposite in nature. Which give more true and fair view of every transaction.

Double entry accounting is efficient and effective in accounting process because it follows the proper recording of company's business transaction. If the company is using cash basis accounting you still need to reconcile the records into accrual basis(double entry), it is something adopted all over the world. Even companies which do not use the Financial Accounting Standards, use the double-entry bookkeeping system in transaction recordingDouble entry system is a complete system of recording and reporting financial transactions.   Accounting records which are not maintained according to double entry principles is known as Single Entry System.

Double entry system is not only efficient but effective as well because of the following advantages.

- Complete

- Scientific

- Accurate 

- Systematic

- includes all the Accounting heads

- Prevents Frauds and

- Assists in locating all kind of errors except for omission error.

This process of recording both sides of financial transactions ultimately allows the business to produce reports on the financial performance of the business (Income Statement) as well as the financial position of the business (Balance Sheet).