True or False: There must always be a balancing double entry when posting to the general ledger.

True or False: There must always be a balancing double entry when posting to the general ledger.

• A. True
• B. False
• C. Not required
• D. Sometimes

Answer: (A)

In double-entry bookkeeping, every transaction affects at least two accounts and the amounts on the debit and credit sides are equal. When you post to the general ledger, you transfer both parts of the journal entry into the respective accounts, so the overall debits equal the total credits. This balancing act is what keeps the accounting equation in balance and makes the trial balance reflect a true picture of the books. While errors can occur and adjustments may be needed later, the fundamental rule is that each posting to the ledger comes with a balancing (opposite-side) entry.

In double-entry bookkeeping, every transaction affects at least two accounts and the amounts on the debit and credit sides are equal. When you post to the general ledger, you transfer both parts of the journal entry into the respective accounts, so the overall debits equal the total credits. This balancing act is what keeps the accounting equation in balance and makes the trial balance reflect a true picture of the books. While errors can occur and adjustments may be needed later, the fundamental rule is that each posting to the ledger comes with a balancing (opposite-side) entry.