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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.
Examples of Double Entry Accounting. Another example might be the purchase of a new computer for $1,000. In this example, you would need to enter a $1,000 debit to your Technology account and a $1,000 credit to your Cash account.