All of the following statements are true of double-entry accounting except:

A.There is a need for both debit and credit entries for each and every transaction.

B. Double-entry accounting can only be used with computer-based accounting systems.

C. The total dollar amount of debit entries posted to the general ledger is equal to the dollar amount of the credit entries.

D. Double-entry accounting allows us to measure net income at the same time we record the effect of transactions on the balance sheet accounts.