For every debit entry in double-entry bookkeeping, there must be an equal what?

For every debit entry in double-entry bookkeeping, there must be an equal what?

• A. Credit
• B. Debit
• C. Asset
• D. Income

Answer: (A)

In double-entry bookkeeping, every debit must be matched by an equal credit. This pairing keeps the books balanced and ensures the accounting equation stays true. When you debit one account (for example, assets or expenses), you must credit another account for the same amount (such as another asset, liability, or equity). The balancing amount is the credit—the opposite side of the transaction. For instance, paying cash for equipment increases assets (equipment) and decreases another asset (cash) by the same amount, so you record a debit to Equipment and a credit to Cash, both for the same value. That equal credit is what keeps the records in balance. The other options don’t fit because an asset or income is a type of account affected by the entry, not the balancing side itself, and repeating a debit would not balance the transaction.

In double-entry bookkeeping, every debit must be matched by an equal credit. This pairing keeps the books balanced and ensures the accounting equation stays true. When you debit one account (for example, assets or expenses), you must credit another account for the same amount (such as another asset, liability, or equity). The balancing amount is the credit—the opposite side of the transaction.

For instance, paying cash for equipment increases assets (equipment) and decreases another asset (cash) by the same amount, so you record a debit to Equipment and a credit to Cash, both for the same value. That equal credit is what keeps the records in balance.

The other options don’t fit because an asset or income is a type of account affected by the entry, not the balancing side itself, and repeating a debit would not balance the transaction.