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double entry

American

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.

double entry British

noun

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

Other Word Forms

double-entry

adjective

Etymology

Origin of double entry

First recorded in 1715–25

Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023