In a REA model, the relationship between the two events is called economic duality and represents resource exchange.

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Economic duality is the principle in REA accounting that states that every economic event involves at least two related resources, and every economic resource is related to at least two economic events. These related events are called dually related events or simply dual events. The relationship between the dual events is called economic duality and represents resource exchange.

In a REA Model, the Relationship Between the Two Events