For a pair of accounting refers to accounting records on both sides. The debit and credit accounting with at least two or above. With the accounting equation to take down both sides shall have the equal.Explain that accounting is accounting both inside the debit and credit.But the other side is 1 account credit may be 2 or 3 accounts accounting principles that pair is commonly used in the present because it can be applied to businesses of all sizes by understanding that initially use the popular account ledger in form.