The principle that each transaction affects at least two accounts in French double-entry is

The principle that each transaction affects at least two accounts in French double-entry is

 The principle that each transaction affects at least two accounts in French double-entry is:

A. Prudence

B. Duality (Partie double)

C. Going concern

D. Periodicity

Answer: B

Explanation: The Duality principle (Principe de la Partie Double) is the foundation of double-entry bookkeeping in French accounting. It states that every transaction has two effects: a debit (débit) in one account and a credit (crédit) in another, ensuring that the accounting equation remains balanced.