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 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 of 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