"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. #5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06; ss by #10652, eff 8-8-14 (from Rev 2201.04); ss by #14027, eff 7-16-24