> This is a misconception and if you think about it, it doesn’t make a lot of sense since the two records are generally generated by a system that gets a single

> This is a misconception and if you think about it, it doesn’t make a lot of sense since the two records are generally generated by a system that gets a single value from the user, so it would be a software error if they did not even out. That applies to a software system, but not a handwritten ledger. In the latter, it does serve as an error detection mechanism because a human has to enter both values and other humans have to read them clearly. You are correct, though, that the primary reason for double-entry is audit trail.