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double entry

noun, Bookkeeping.
1.
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.
Origin
1715-1725
1715-25
Related forms
double-entry, adjective
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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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

noun
1.
  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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Difficulty index for double entry

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Word Value for double

9
12
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