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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

  • double-entry adjective

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 wide porch leads to double entry doors.

From Washington Post • Jul. 8, 2022

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