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double entry

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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.

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“Was” is used for the indicative past tense of “to be,” and “were” is only used for the subjunctive past tense.

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Compare single entry.

Origin of double entry

First recorded in 1715–25

OTHER WORDS FROM double entry

double-entry, adjective
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2021

Example sentences from the Web for double entry

British Dictionary definitions for double entry

double entry

noun

  1. a book-keeping system in which any commercial transaction is entered as a debit in one account and as a credit in anotherCompare 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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