The double entry is one of the mechanisms that has revolutionized Accounting through history and currently continues to be one of the main foundations of accounting science.
In the past there were the old memories of the Accounting by single entry, to make way for the double entry. In this sense, we must emphasize that human beings permanently seek explanations for the phenomena presented by nature and the different areas of knowledge, among the latter, the science of accounting, which although it is not a science exact but rather a social science, there are theories that try to explain the phenomena that it presents, in this case, the double entry.
Among the theories that seek to explain this phenomenon, typical of the philosophy of accounting science, is the Personalist Theory. For this reason in this article, we will address the operation of the double entry from the point of view of the Personalist Theory, emphasizing the relationship they have with Financial Accounting and Auditing
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