Answer:
Double-entry system
Step-by-step explanation:
The double-entry system is a book-keeping technique that records all transactions in at least two accounts. No upper boundary is set for the number of accounts that a transaction can be recorded. In double-entry accounting, each account has two columns, debit on the left and credit on the right side.
The concept of a double-entry accounting system is based on the fact that any transaction increases or decreases one side of the accounting equations and simultaneously decreases or increases the opposite side. The debit side must match the credit side for the account to balance.