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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.
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Compare single entry.

Origin of double entry

First recorded in 1715–25
Related formsdou·ble-en·try, adjective
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2018

Examples from the Web for double entry

Historical Examples

  • They hold a tight rein over recreations and keep their mint-and-cumin tithes by double-entry.

    The Faith Doctor

    Edward Eggleston

  • Gladstone never allowed his religion to tint his statesmanship, and we all know businessmen who follow the double-entry scheme.

  • The school grounded him in double-entry bookkeeping, in commercial law, and in shorthand and typewriting.

    The Fiction Factory

    John Milton Edwards

  • There must be, of course, or where would be the use of this double-entry business?

  • He introduced into Boston the system of double-entry in book-keeping, in advance of any other city merchant.

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
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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