Multiple ChoiceBeginner 45s
Double-Entry Ledger Balance Invariant
In a double-entry payment ledger, what invariant must hold after every committed transaction?
Options
- 1Each account balance is always non-negative, so no account goes below zero in any grouping
- 2The total number of ledger rows is even, so every debit and credit contributes equally
- 3The sum of all debits equals the sum of all credits for each transaction
- 4Every transaction touches exactly one account, so entries balance without a counterparty
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