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What is the cardinal rule of the double entry system?

What is the cardinal rule of the double entry system?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Debit the increasing account and credit the decreasing account
  • B Debit the receiving account and credit the giving account
  • C Debit the asset account and credit the liability account
  • D Debit the revenue account and credit the expenditure account
Correct Answer: Option B
Explanation:

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