What do you mean by dual aspect concept?
Dual aspect concept is the basis for recording the transaction in the books of accounts along with the two aspects (i.e. debit and credit) and involves exchange of benefit. For every debit, there is always an equal credit.
For example, an owner introduced a capital of Rs. 10,00,000 in the business. Here, the business is receiving cash, and therefore cash account is debited. On the other hand, capital is a liability for the business, and hence it is credited.