Dual transaction, refer that every transaction has two financial effects, as in the double entries such as debit and credit, any transaction will have impact on two accounts one will be debited and other will be credited , each transaction that a company makes will be an income or an expense. For example, if buy a new scanner for $250 cash, on the assets side there will be an addition of a scanner, and the cash balance will be decreased by $250.

What side of the equation is being impacted?