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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.


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 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


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Other Words From

  • double-entry adjective
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Word History and Origins

Origin of double entry1

First recorded in 1715–25
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Example Sentences

The book-keeper is abroad every where, with an indestructible faith in double entry.

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

Book-keeping by double entry is admirable, and records several things in an exact manner.

Mrs. Deborah undertook, as a beginning, to teach the girl book-keeping by single and double entry.

No girl who had once tackled book-keeping, by single and double entry, could want any more solid instruction.

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double ententedouble exposure