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Definition of Double entry
1. Noun. Bookkeeper debits the transaction to one account and credits it to another.
Lexicographical Neighbors of Double Entry
Literary usage of Double entry
Below you will find example usage of this term as found in modern and/or classical literature:
1. Accounting Theory and Practice by Roy Bernard Kester (1917)
"Change from Single to double entry If it is desired to change from single to
double entry, all that is necessary is a complete inventory and appraisal, ..."
2. The Applied Theory of Accounts by Paul-Joseph Esquerré (1914)
"In contradistinction, the purpose of double entry is to record in the ledger all
... Principles of double entry The system is based on the doctrine of ..."
3. 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping by James Williams Baker (1918)
"Single Entry is best defined as any method that is not double entry, ...
Any account kept by the double entry method may be used in the Single Entry method. ..."
4. The Monthly Review by Ralph Griffiths (1818)
"We shall accordingly enter with some minuteness into the question, though it is
of interest only to mercantile men. Art. 21. double entry by Single, ..."
5. Dictionary of Phrase and Fable: Giving the Derivation, Source, Or Origin of by Ebenezer Cobham Brewer (1898)
"The system of keeping the debtor and creditor accounts of merchants in books
provided for the purpose, either by single or by double entry. ..."
6. I.C.S. Reference Library: A Series of Textbooks Prepared for the Students of by International Correspondence Schools (1904)
"Changing books from double entry to single entry is a simple matter. ... If the
double-entry method were to be continued, the inventories and other resource ..."
7. Merchants' Magazine and Commercial Review by William B. Dana (1858)
"Bills of exchange, if not invented in Italy, were used extensively by the Lombard
merchants and money dealers ; and bookkeeping, by double entry, ..."
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