a method in which each transaction is entered twice in the ledger, once to the debit of one account, and once to the credit of another.
a book-keeping system in which any commercial transaction is entered as a debit in one account and as a credit in another
Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
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There's a bit more to business curricula than double entry bookkeeping and keyboarding.
The double entry is the traditional method in which the debit and credit entries are input separately into the system.
The district uses a double entry accounting system and incorporates a journal and general ledger.