# Double-entry

> Double-entry — Recording every transaction as equal debits and credits, so the ledger proves itself.

Source: https://lopifi.com/glossary/double-entry
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is double-entry?** In accounting, double-entry means recording every transaction as equal debits and credits, so the ledger proves itself.

## Words this system refuses for it

- two-sided
- balanced accounting

- **Category:** Foundations
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [ledger-table](https://lopifi.com/md/components/ledger-table)
- **Related:** transaction, ledger