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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.
The double entry method of bookkeeping is based on the accounting equation, which is: equity = assets less liabilities. Accountant: The person who sorts and enters financial data to a bookkeeping system. People often inter-change bookkeeper and accountant to mean the same thing.