What is double-entry accounting?
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Double-entry bookkeeping, in, is a system of where every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides known as. The left-hand side is debit and the right-hand side is credit. Wikipedia
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Substances can change phase—often because of a temperature change. At low temperatures, most substances are solid; as the temperature increases, they become liquid; at higher temperatures still, they become gaseous. The process of a solid becoming a liquid is called melting.