Below are the limitations or disadvantages of double entry system of accounting:

1. Increased usage (and cost) of books of accounts.

2. The accounting process can become complex.

3. Mistakes are possible.

4. Recruitment and payment of a professional may be required.

5. It can be time consuming.

Double entry system of accounting is defined as one that shows recorded transactions at both sides (Debit - Dr.) and (credit - Cr.) of the entries with both having equal values.

Double entry system is also termed as Dual system of accounting.

Please read on the advantages of double entry system here.