Rev 2001.05

"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. #5454, eff 8-28-92; ss by #6809, eff 7-21-98;
ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from