These trades continued to be recorded as a debit and credit entry.
From the forbes.com
For every debit journal entry recorded there must be an equivalent credit journal entry to maintain a balanced accounting equation.
From the en.wikipedia.org
Conference organizers had double-charged them for the entry fee, so their debit cards didn't work.
From the stltoday.com
As a simple accountant wedded to the sanctity of double entry bookkeeping, every debit must have a corresponding credit and vice versa.
From the economist.com
They are not part of the double-entry system, but may be expanded by the computer as a debit to one account and a credit to another account.
From the en.wikipedia.org
Arthur Eddington has a parable of an old college bursar, who suddenly discovers that every entry on the credit side in his ledgers is balanced by an equivalent amount on the debit side.