N.H. Code Admin. R. Rev 1701.04
“Double entry” means an accounting system which requires that for every entry made to the debit side of an account, an entry for a corresponding amount is made to the credit side of another account.
Source. #4940, eff 9-25-90; ss by #6335, eff 9-24-96; ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12; ss by #13489, eff 11-15-22 (formerly Rev 1701.03) (see Revision Note at chapter heading for Rev 1700)