Which option best explains double-entry accounting?

A. An accounting entry that decreases an asset or expense account or increases a liability, revenue, or equity account

B. An accounting entry that increases an asset or expense account or decreases a liability, revenue, or equity account

C. An accounting process that compares two sets of records to ensure that the numbers are accurate and in agreement

D. An accounting system where every transaction is recorded using opposing entries in at least two different accounts