Complex sentence: Credit and debit are the two fundamental aspects of every financial transaction in the double-entry bookkeeping system in which every debit transaction must have a corresponding credit transaction (s) and vice versa.
Split into simpler sentences: Credit and debit are the two aspects of every financial transaction. Their use and implication is the fundamental concept in the double-entry bookkeeping system in which every debit transaction must have a corresponding credit transaction (s) and vice versa.