dual aspect - meaning and definition. What is dual aspect
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What (who) is dual aspect - definition

SEAMLESS, CHRONOLOGICAL AND FACTUAL ORDERED RECORDING OF ALL BUSINESS PROCESSES IN A COMPANY BASED OF DOCUMENTED EVIDENCE
Double-Entry Booking; Double-entry bookeeping; Double entry bookkeeping; Double-entry bookkeeping system; Double entry; Double-entry accounting; Double-entry book-keeping; Double-entry accounting system; Double-entry system; Double-entry book-keeping system; Double entry bookkeeping system; Double entry book-keeping system; Double entry book-keeping; Double entry accounting system; Double entry accounting; Double entry system; Double-entry; Double book-keeping; Split transaction; Dual aspect; Cash book, Journal; Double-Entry Accounting; Double-entry Accounting; Double entry booking; Double entries; Double-entries; Double-entry bookkeeping systems; Double entry bookkeeping systems; Double entry book keeping system; Double-entry book keeping system; Double entry book keeping systems; Double entry book-keeping systems; Double-entry book keeping systems; Double-entry book-keeping systems; Double entry book keeping; Double-entry book keeping; Double entry book keeper; Double entry book keepers; Double entry book-keeper; Double entry book-keepers; Double entry bookkeeper; Double entry bookkeepers; Double-entry book keeper; Double-entry book-keeper; Double-entry bookkeeper; History of double-entry bookkeeping systems; History of double-entry bookkeeping; History of the double-entry bookkeeping system; Double book accounting; Double-book accounting
  • ''Della mercatura e del mercante perfetto'' by [[Benedetto Cotrugli]], cover of 1602 edition; originally written in 1458

Grammatical aspect         
GRAMMATICAL CATEGORY DENOTED BY A VERB
Aspect (linguistics); Verb aspect; Aspect (grammar); Verbal aspect; Aspect (verb); Aspectual verb; Viewpoint aspect; Experiential aspect
In linguistics, aspect is a grammatical category that expresses how an action, event, or state, denoted by a verb, extends over time. Perfective aspect is used in referring to an event conceived as bounded and unitary, without reference to any flow of time during ("I helped him").
Tense–aspect–mood         
GRAMMATICAL SYSTEM OF A LANGUAGE THAT COVERS THE EXPRESSION OF TENSE, ASPECT, AND MOOD
Tense aspect mood; Tense–Aspect–Mood; Tense modality aspect; Tense–Modality–Aspect; Tense–Aspect; TAM (grammar); Tense, aspect and mood; Tense, aspect, and mood; Tense-aspect-mood; Tense-Aspect-Mood; Tense-Modality-Aspect; Tense–aspect; Tense-modality-aspect; Tense–modality–aspect; Tense-mood-aspect system; Tense-Aspect; Tense-aspect
Tense–aspect–mood (commonly abbreviated ) or tense–modality–aspect (abbreviated as ) is a group of grammatical categories that are important to understanding spoken or written content, and which are marked in different ways by different languages.Disambiguating Tense, Aspect and Modality Markers for Correcting Machine Translation Error Anil Kumar et al.
aspect-oriented programming         
PROGRAMMING PARADIGM
Aspect oriented; Aspect programming; Aspect oriented software development; Aspect Oriented Software Development; Aspect Oriented Programming; Post-object programming; Aspect oriented programming; Aspect-oriented software development; Aspect-Oriented Programming; Aspect-Oriented Software Development; Aspect-Orientation; Aspect-oriented software; Aspect-oriented; Aspect-oriented Programming; Aspect-oriented language; Aspect oriented development; Aspect-oriented development
<programming> (AOP) A style of programming that attempts to abstract out features common to many parts of the code beyond simple functional modules and thereby improve the quality of software. Mechanisms for defining and composing abstractions are essential elements of programming languages. The design style supported by the abstraction mechanisms of most current languages is one of breaking a system down into parameterised components that can be called upon to perform a function. But many systems have properties that don't necessarily align with the system's functional components, such as failure handling, persistence, communication, replication, coordination, memory management, or real-time constraints, and tend to cut across groups of functional components. While they can be thought about and analysed relatively separately from the basic functionality, programming them using current component-oriented languages tends to result in these aspects being spread throughout the code. The source code becomes a tangled mess of instructions for different purposes. This "tangling" phenomenon is at the heart of much needless complexity in existing software systems. A number of researchers have begun working on approaches to this problem that allow programmers to express each of a system's aspects of concern in a separate and natural form, and then automatically combine those separate descriptions into a final executable form. These approaches have been called aspect-oriented programming. {Xerox AOP homepage (http://parc.xerox.com/csl/projects/aop/)}. AspectJ (http://AspectJ.org/). {ECOOPP'99 AOP workshop (http://wwwtrese.cs.utwente.nl/aop-ecoop99/)}. (1999-11-21)

Wikipedia

Double-entry bookkeeping

Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides known as debit and credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud.

For example, if a business takes out a bank loan for $10,000, recording the transaction would require a debit of $10,000 to an asset account called "Cash", as well as a credit of $10,000 to a liability account called "Loan Payable".

The basic entry to record this transaction in a general ledger will look like this:

Double-entry bookkeeping is based on balancing the accounting equation. The accounting equation serves as an error detection tool; if at any point the sum of debits for all accounts does not equal the corresponding sum of credits for all accounts, an error has occurred. However, satisfying the equation does not guarantee a lack of errors; the ledger may still "balance" even if the wrong ledger accounts have been debited or credited.