Double entry bookkeeping (DEB) records entries in ledgers. There are no ledgers in REA, therefore REA is not double-entry bookkeeping.
You could argue that when representing both DEB and REA in an entity-relational model, they might have some similar looking tuples and relations, but that does not entail that they have the same data model. As I said in my initial post, REA is a richer data model that captures more information. You can reproduce the ledgers of DEB from a REA system, but you cannot go the other way in all cases.
You could argue that when representing both DEB and REA in an entity-relational model, they might have some similar looking tuples and relations, but that does not entail that they have the same data model. As I said in my initial post, REA is a richer data model that captures more information. You can reproduce the ledgers of DEB from a REA system, but you cannot go the other way in all cases.