The fact that each transaction has a dual effect on the accounting elements provides the basis for what is called
(points : 3)
single-entry accounting.
compound-entry accounting.
multiple-entry accounting.
double-entry accounting.

Double entry accounting
a decrease in an asset account can be offset by a decrease in a liability account. for example, if you make a payment on a debt, you reduced your cash (asset) and your accounts payable (liability). in terms of the accounting equation (a = l + c) you would be decreasing your assets (everything held by the business) and your liabilities (creditors' claims on the assets).

In meteorology, a  cloud  is an aerosol consisting of a visible mass of minute liquid droplets, frozen crystals, or other particles suspended in the atmosphere of a planetary body. nephology is the science of  clouds, which is undertaken in the  cloud  physics branch of meteorology.cirrus clouds  usually describe clouds high in the atmosphere that can include wispy clouds, typically with ice crystals. variations include cirrus, cirrocumulus and cirrostratus as defined by the cloud's position in the atmosphere.layered stratus clouds  have both flat tops and bases, and can appear as if they take up the whole sky, stretching from horizon to horizon. other combinations and variations include stratus, stratocumulus, nimbostratus and altostratus.cumulus clouds  often pile up in multiple layers of the atmosphere, representing clouds that develop vertically. cumulus clouds often look like pillars with anvil-type tops or columns of clouds stacked vertically. variations include cumulus, cumulus-congestus, cumulonimbus and altocumulus.