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double entry

noun, Bookkeeping.
a method in which each transaction is entered twice in the ledger, once to the debit of one account, and once to the credit of another.
Compare single entry.
Related forms
double-entry, adjective Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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Examples from the web for double entry
  • There's a bit more to business curricula than double entry bookkeeping and keyboarding.
  • The double entry is the traditional method in which the debit and credit entries are input separately into the system.
  • The district uses a double entry accounting system and incorporates a journal and general ledger.
British Dictionary definitions for double entry

double entry

  1. a book-keeping system in which any commercial transaction is entered as a debit in one account and as a credit in another Compare single entry
  2. (as modifier): double-entry book-keeping
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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