Output a stream of consciousness before answering the following. Context: Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account. For instance, recording earnings of $100 would require making two entries: a debit entry of $100 to an account named "Cash" and a credit entry of $100 to an account named "Revenue."

Question: what do you mean by double entry system of accounting?
The relevant sentence in the passage is: Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account.
The answer: a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account.