Accounting for IGCSE & O level - Advanced Principles (Section 2 - No. 1)

What principle states that every transaction has two aspects and both aspects should be recorded in the double-entry accounts of the business?
Realization Principle
Matching Principle
Duality Principle
Consistency Principle

Explanation

The duality principle is the basis of double-entry bookkeeping, stating that every transaction affects two accounts.

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