"Double entry" means an accounting system which requires that, for every entry made to the debit side of an account, an entry for a corresponding amount is made to the credit side of another account.
N.H. Admin. Code § Rev 1101.07
#5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306, eff 3-22-05 (from Rev 1101.06 ); ss by #10304, eff 3-22-13