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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.
As a result, the accounting system is called, not surprisingly, a single entry system. And, the approach is also known as single entry bookkeeping. Single Entry vs. Double Entry Accounting. The single entry approach contrasts with double entry accounting, in which every financial event brings at least two equal and offsetting