The double-entry system requires that each transaction must be recordeda)in at least two different accounts. b)in two sets of books. c)in a journal and in a ledger. d)first as a revenue and then as an expense.

A)in at least two different accounts

Explanation:

It will be needed to split the transaction consequences in at least two account, as we need one value on the debit and one value in the credit to keep the double-entry at balance.

Is important to notice that it state "at least" there are entries which will use more accounts, but none entry will be compose of just one account.