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Double-Entry Accounting

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PPGPortal > Home > Concept Dictionary > D, E > Double-Entry Accounting

Double-Entry Accounting 

Refers to the fact that whenever a change is made to the fundamental accounting equation, at least one other change must be made as well to keep the equation in balance.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)



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