Double-entry is not just convention — it is the legal standard for UAE businesses maintaining compliant accounts. It creates a self-checking system: if debits don't equal credits, something has been recorded incorrectly. Modern accounting software handles the mechanics automatically, but understanding the logic helps founders catch errors when reviewing management accounts. If a journal entry looks odd, asking your accountant to explain both sides is always a reasonable question.
See also: Debit, General Ledger, Bookkeeping
