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Accounting entries involve a minimum of how many accounts?

one***two**three

Budgeting Financial Accounting CMA
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Question added by abdelaziz allam , محاسب اول , شركة كامبردج مصر للاستثمار التعليمي ش.م.م
Date Posted: 2016/02/09
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Kripesh Krishnan Kutty Nair
by Kripesh Krishnan Kutty Nair , Merchandiser , Al Seer Group

As per double entry principle, there would be two accounts carrying a debit and a credit balances

هيثم ناجى
by هيثم ناجى , محاسب اول , الفيوم لصناعة السكر

two accounts 

one of them credit  and the second is debit

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