Concept:Double entry records every transaction in separate accounts to keep the books balanced.
Explanation:Each transaction gives at least one debit and one credit entry of equal value.
Therefore, every debit entry must have a corresponding credit entry.
This rule keeps the accounting equation intact and prevents errors.
Option A is the rule for personal accounts, not the double entry principle.
Option B is the accounting equation, not the double entry rule.
Option D is wrong because debits increase assets and expenses, not liabilities.
Answer:C. every debit entry must have a corresponding credit entry