Topic: Double entry bookkeeping

Information from source 1

System of keeping accounting records that recognizes the dual nature
(source and disposition) of every financial transaction expressed by the
basic accounting equation (Assets = Liabilities + Owners' Equity).
In this system, every transaction is entered twice in the account books
first, to record a change in the assets' side (called a 'debit') and, second,
to mirror that change in the equities' side (called a 'credit').
If all entries are recorded accurately, the account books will 'balance'
because the total of debit entries will equal the total of credit entries.
Reference:
http://www.businessdictionary.com/definition/double-entry-
bookkeeping.html

Information from source 2

Double entry bookkeeping is a system of accounting in which every
transaction has a corresponding positive and negative entry (debits and
credits).
The double entry system of bookkeeping is based on the fact that every
transaction has two parts and that this will therefore affect two ledger
accounts.
Every transaction involves a debit entry in one account and a credit
entry in another account. This means that every transaction must be
recorded in two accounts; one account will be debited because it
receives value and the other account will be credited because it has
given value.
To make it easier to remember, the main rule is to: "debit the receiver
and credit the giver".
Reference:
https://debitoor.com/dictionary/double-entry-bookkeeping
Paraphrase
In source one, Double entry bookkeeping is a system of keeping
accounting records of every financial transaction based on the
accounting equation.
In source two, Double entry bookkeeping is a system of accounting in
which every transaction has a corresponding positive and negative
entry and affect two ledger accounts.

Compare
Source one emphasizes the association with the basic accounting
equation, when source two lays more stress on the effect on affected
accounts. But they both express that double entry bookkeeping is a
system of accounting which replace the single-entry bookkeeping.
Furthermore, the principle that every transaction involves a debit entry
in one account and a credit entry in another account is more apparent
in source two.