Double-entry bookkeeping
The principle according to which every operation is recorded at the same time as the debit of one account and the credit of another, for the same amount.
This makes the books self-checking: if total debits do not equal total credits, an error is immediately visible.
An example
A €1,254 sale debits Customers and credits Service revenue and Output IGI.
The typical mistake
Keeping only a list of income and expenses and calling it accounting. Without double entry, that internal check does not exist.
How it appears in AndCompta
The database enforces balance: an unbalanced journal entry is not saved. Balance is not checked afterwards; it is a condition of creating the entry.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.