Wiktionary
double-entry
a. Describing a method of bookkeeping in which each transaction is entered in two accounts, for debits and for credits
Usage examples of "double-entry".
Ever since the Soviet Union so unsportingly disbanded in order to pursue protocapitalism and double-entry bookkeeping, our warlords have been anxiously searching for new enemies in order to justify an ever increasing military budget.
Luca Paccioli — inventor of double-entry accounting, "Father of Bookkeeping"—R.