What is dual concept?

this concept state that for every debit there must be credit or for every credit there must be a debit . this is the basis concept at accounting according financial transaction involve a two fold accepts . 1. yielding of a benifit .

2. the giving of that benifit .

For example - it a business has acquired on asset . it must have given up some other asset such as cash or the obligation to pay for it in future . thus a giver necessarily implies a giver.