Double entry is the standard accounting method that requires every financial transaction to be recorded twice to reflect both a credit and a debit.

Double-entry accounting is a bookkeeping method that records two entries (one debit and one credit) for each business transaction.

Double-entry accounting is a system of recording transactions in two parts, debits and credits. Learn how to apply it here.

The accounting equation defines a company’s total assets as the sum of its liabilities and shareholders’ equity. It's the foundation of the double-entry accounting system.

Double-entry bookkeeping is a system that tracks the way funds flow within a business by accounting for transactions as transfers from one account, or bookkeeping category, to another. In double ...

`Double Entry: How the Merchants of Venice Created Modern Finance’by Jane Gleeson-White W.W. Norton, 294 pp., $25.95 Modern business is almost literally unthinkable without accounting ...

A HISTORY OF double-entry accounting? Not a sexy prospect. The very idea evokes rows of half-starved, bent-over Dickensian clerks, with visors and arthritic hands, scribbling in giant, unending ...

Impact The introduction of double-entry accounting marked a significant milestone in the evolution of ledger systems and has had a lasting impact on the accounting field.

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200-1350, and then how it then spread from there to the rest of Europe.