03. Double-Entry Bookkeeping
This type of bookkeeping allows you to create two separate entries detailing the same transaction. It pertains that every transaction you make has different effects in different accounts.
For efficient double-entry booking, use a journal, a ledger, a trial balance, and financial statements. You'll first record a transaction in your debit entries, which refer to your income, and then again in your credit entries, which refer to your expenditures.