Accounting for IGCSE & O level - Advanced Principles (Section 6 - No. 21)

What does the duality principle essentially mean in accounting?
Every transaction only affects the profit and loss statement.
Every transaction has two aspects, with a debit and a credit.
Every transaction involves cash.
Every transaction only affects the balance sheet.

Explanation

The duality principle is the basis of double-entry bookkeeping.

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