1) Book-keeping system 
A form of data verification (q.v.). Data is entered twice. The computer compares both entries and only accepts the data if both sets are identical.
A term used among merchants to signify that books of account are kept in such a manner that they present the debit and credit of every thing. The term is used in contradistinction to single entry.
[n] - bookkeeper debits the transaction to one account and credits it to another
double-entry bookkeeping noun bookkeeper debits the transaction to one account and credits it to another
a method in which each transaction is entered twice in the ledger, once to the debit of one account, and once to the credit of another. Cf.