The pair accounted for using the system. Therefore, all transactions should be recorded by a debit account. And credit to another account with the same amount it has always called the account balance each other. But sometimes the transactions that occur at the same time there are many accounts may be accounted for by debit or credit accounts multiple accounts together called (Compound entry) but the total amount of debit and credit must always equal. Also, when the recorded transaction successfully balances of each account with a debit balance when taken together, will equal the balance of individual accounts with credit balances. Which is mainly based on the accounting of assets, liabilities and capital together.