0 Definitions of double entry accounting on the Web:

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•Double-Entry Bookkeeping is a system that ensures the integrity of the financial values recorded in a financial accounting system. ...
en.wikipedia.org/wiki/Double-entry_accounting

•An accounting system in which changes in assets and liabilities as well as income and expenses are recorded.
www.agmrc.org/business_development/getting_prepared/valueadded_agriculture/glossaries_of_terms/farm_analysis_terms.cfm

•Basic accounting convention whereby each recorded transaction is represented by two entries, a credit and a debit, with equal values. This convention is used in compiling the balance of payments statement.
www.statcan.gc.ca/nea-cen/gloss/bp-eng.htm

•Every type of transaction that an organisation is engaged in has a two-fold effect. If the amount of cash in the business is increased, then someone must have provided the money for it to be increased. If the business pays out some money then it must be giving it to someone. ...
www.community.net.nz/how-toguides/crk/financial/glossary.htm

•A system of recording every business transaction with equal dollar amounts of both debit and credit entries. ...
highered.mcgraw-hill.com/sites/dl/free/0072396881/23698/defCh03.doc

•A method of bookkeeping in which every entry is balanced by another entry. Correct double-entry accounting always provides a balanced set of books; that is, the total value of your asset accounts minus the total of your liability accounts will equal the total of your equity accounts.
jcbookkeeping.com.au/terminologydetails.html

•A method of bookkeeping in which every entry is balanced by another entry. The system dates from the Middle Ages, when simple arithmetic was regarded as high science, and when only a few could carry out addition accurately. ...
www.simpleaccounting.co.uk/resources/Financial_glossary.doc

•a system of accounting in which each credit entry is balanced by a debit entry, and vice versa, so that the recording of any transaction leads to ...
dis.fatih.edu.tr/store/docs/Glossary%20for%20international%20%20economicso8pO70zO.doc

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