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In accounting it is a matter of transactions i.e when you withdraw money from one account you deposit in another one.This means that the same amount you took from one account is the amount you will deposit in that other account.This is what we call double entry in accounting.I am going to give an example,you some money in the bank,lets say two hundred dollars,when you decide to purchase something worth 200 dollars and you withdraw all the amount,it shall be the same amount that it will be reflected as an expense in you financial records.i.e you deposit the expense account $200 then you withdraw the bank account $200.
DR.Expense account $200
CR.bank account $200
Generally that is the principle governing the accounting entries.
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