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Accounting Interview Questions and Answers

Question - Explain double-entry accounting with an example

Answer -

Double-entry accounting is an accounting system that requires recording business transactions or events in at least two accounts. It is the same concept of accounting, where every debit account should be matched with a credit account.

For example, if a company takes a loan from a bank, it receives cash as an asset, but at the same time, it creates a liability for a company.

This single entry will affect both accounts, the asset accounts, and the liabilities accounts. It is referred to as double-entry accounting.

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