Double-Entry Bookkeeping is an accounting technique that helps ensure accuracy and integrity in business records. It requires two entries in a ledger for every financial transaction, one to record the debit or expense and one to record the credit or income. With Double-Entry Bookkeeping, each entry is recorded as both a debit and a credit in different parts of the ledger, ensuring that all accounts are balanced in the end. This system has been used since the 1400s and continues to be vital to accurate bookkeeping today!