 
<translate> Hukuncin da ya dace a cikin nassi shine: Biyan kuɗi sau biyu, a cikin lissafin kuɗi, tsari ne na lissafin kuɗi da ake kira saboda kowane shigarwa zuwa asusu yana buƙatar dacewa da adawa da shigarwa zuwa asusu daban. Amsar ita ce: tsarin yin lissafi da ake kira haka domin kowane abin da aka rubuta a asusu yana bukatar a rubuta wani abu da ya yi daidai da shi a wani asusu dabam. <eng> The relevant sentence in the passage is: 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 answer: a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account. 