Double-entry bookkeeping system. Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account.
The triangular, white corpse-hat consists of a small strip of cloth, cut or folded into a triangle, which covers the forehead and wraps around the back of the head. It works like a headband, and the Japanese use the word boshi (hat) or nuno (cloth) when describing it. The cloth is not a consistent item on the costume of a yurei, a Japanese ghost. As with everything else in life, burial fads come and go. Although the white burial kimono, called a kyÅkatabira, has stayed the same for centuries, the same thing cannot be said about the cloth.
You're holding in your hand the very device responsible for tens of thousands of the most bizarre and unexplainable type of ghost photographs: Orbs. Orbs, formally called Spirit Orbs, are those semi-transparent white balls seen floating around in many photographs taken in ghostly locations. Orbs are among the class of paranormal phenomena that are visible only to cameras, and not to the naked eye.