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double entry

American  

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.


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

Derived Forms

Etymology

Origin of double entry

First recorded in 1715–25

Example Sentences

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

There’s also a double entry or multiple entry visa; that application costs $43.

From Salon • Nov. 16, 2024

A large arched window above the double entry door showers the two-story foyer with natural light.

From Washington Post • Oct. 18, 2017

While one could argue whether a product without true double entry accounting can really be called an accounting application, the company has been broadening out the functionality it offers within the application.

From Forbes • Nov. 7, 2013

Men in Black 3, the fourth Pirates of the Caribbean and, of course, Breaking Dawn Part 1 and 2, the final double entry in the Twilight franchise.

From The Guardian • Feb. 8, 2011

The principle of double entry is simple: every transaction is entered twice, as a credit and as a debit.

From "The Invention of Science" by David Wootton

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