Double entry book keeping system is the dual aspect of
entering the transactions on both the sides-i.e. the amount
of a business transaction is entered on both the sides i.e.
on the debit and also on the credit side of an account.

BOTH ASPECTS OF TRANSACTION ARE RECORDED IN ACCOUNTING 
BOOKS IS CALLED DOUBLE ENTRY SYSTEM  BOTH ASPECTS ARE ONE 
IS DEBIT AND  SEACOND IS CREDIT

both aspects of trasaction are recorded in accounting 
books  that is called double entry system  one is dr 
another is cr

The double entry system is the one transaction is entered 
in both sides of accounting books. Once it is debited and 
again it is credited.

Every Transation recognised in two Acconts One is Debit and 
other is Credit it is Most important concept in accounts 
its will shows the arthametical accuracy

The need for maintaining the a record of income and 
expenditure in a clear and systematic manner or the art of 
recording and summarising in terms of money transactions 
events of financial character interpreting the results 
thereof.

Entering both aspect of the accounting is named as "double 
entry book keeping".one is named as 'debit' and another 
is 'credit'.Hence for every debit there will be an equal 
and corresponding credit.