Transactions are recorded or posted to the ledger in line with

A.

Accounting Concept

B.

Source document

C.

Double Entry Principle

D.

Data collection

Correct answer is C

The main principle of double-entry system is that for every debit there is a corresponding credit for an equal amount of money and for every credit there is a corresponding debit for an equal amount of money; i.e. for every transaction one account is debited for, the amount of transaction and the other account is also credited.