The term accidental presumably refers to the older sense of the word "accidental" meaning "outside the norm", since the notes affected by them fall outside the scale of the current key.
All accidentals, regardless of the current key, modify their following notes as if they began in the key of C, as follows:
When canceling from a double-sharp to a single sharp, it is acceptable to just write a sharp sign, but better practice to write "natural, sharp" in succession.
The top staff has a key signature is two flats (either B flat major or G minor)
The bottom staff gives the exact same pitches, technically called enharmonic spellings, written in the key of C.
Writing Accidentals When an accidental note is tied across a barline, no additional accidental is needed, as it is implied by holding the note. The next occurrence of that note in the second bar will be in key unless given an accidental of its own.
Although a barline implicitly resets all lines and spaces to the last key signature, typically a courtesy accidental will be placed to remind performers in some of the following situations:
The rules for which accidentals to choose may vary according to the type of music: modal, diatonic or chromatic, and also whether the transcriber is aiming for strictness or clarity, for example C flat versus B in the key of D flat. Nonetheless, some general rules for choosing between flat or sharp accidentals include:
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