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Double Entry Accounting Defined. True to its name, double-entry accounting is a standard accounting method that involves recording each transaction in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts.
purchases supplies a journal entry will show the amount of supplies bought and money spent. According to the practice of double-entry accounting, every journal entry must: ï· Include at least two distinct accounts with at least one debit and one credit.