Double entry

Double entry
Entry En"try, n.; pl. {Entries}. [OE. entree, entre, F. entr['e]e, fr. entrer to enter. See {Enter}, and cf. {Entr['e]e}.] 1. The act of entering or passing into or upon; entrance; ingress; hence, beginnings or first attempts; as, the entry of a person into a house or city; the entry of a river into the sea; the entry of air into the blood; an entry upon an undertaking. [1913 Webster]

2. The act of making or entering a record; a setting down in writing the particulars, as of a transaction; as, an entry of a sale; also, that which is entered; an item. [1913 Webster]

A notary made an entry of this act. --Bacon. [1913 Webster]

3. That by which entrance is made; a passage leading into a house or other building, or to a room; a vestibule; an adit, as of a mine. [1913 Webster]

A straight, long entry to the temple led. --Dryden. [1913 Webster]

4. (Com.) The exhibition or depositing of a ship's papers at the customhouse, to procure license to land goods; or the giving an account of a ship's cargo to the officer of the customs, and obtaining his permission to land the goods. See {Enter}, v. t., 8, and {Entrance}, n., 5. [1913 Webster]

5. (Law) (a) The actual taking possession of lands or tenements, by entering or setting foot on them. (b) A putting upon record in proper form and order. (c) The act in addition to breaking essential to constitute the offense or burglary. --Burrill. [1913 Webster]

{Bill of entry}. See under {Bill}.

{Double entry}, {Single entry}. See {Bookkeeping}.

{Entry clerk} (Com.), a clerk who makes the original entries of transactions in a business.

{Writ of entry} (Law), a writ issued for the purpose of obtaining possession of land from one who has unlawfully entered and continues in possession. --Bouvier. [1913 Webster]

The Collaborative International Dictionary of English. 2000.

Look at other dictionaries:

  • Double entry — may refer to:*The double entry bookkeeping system, also known as the double entry accounting system. *Double penetration *A pair of doors in the same opening e.g. French doorsee also*Reentry *Double entendre *Dual ported RAM …   Wikipedia

  • Double entry — Double Dou ble (d[u^]b l), a. [OE. doble, duble, double, OF. doble, duble, double, F. double, fr. L. duplus, fr. the root of duo two, and perh. that of plenus full; akin to Gr. diplo os double. See {Two}, and {Full}, and cf. {Diploma}, {Duple}.]… …   The Collaborative International Dictionary of English

  • double entry — A bookkeeping system that lists each transaction twice in the ledger. Dictionary from West s Encyclopedia of American Law. 2005. double entry A bookkeeping system that lists each transaction twice in the …   Law dictionary

  • double entry — n. a system of bookkeeping in which every transaction is entered as both a debit and a credit in conformity with the underlying accounting equation which states that assets equal liabilities plus net worth double entry adj …   English World dictionary

  • double entry — double entry, adj. Bookkeeping. 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. Cf. single entry. [1715 25] * * * …   Universalium

  • double entry — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry bookkeeping • Hypernyms: ↑bookkeeping, ↑clerking * * * noun : a method or system of bookkeeping that recognizes both the receiving and the giving …   Useful english dictionary

  • Double Entry — The fundamental concept underlying present day bookkeeping and accounting. Double entry accounting is based on the fact that every financial transaction has equal and opposite effects in at least two different accounts. It is used to satisfy the… …   Investment dictionary

  • double entry —    dishonest    The development in Lombardy of double entry bookkeeping, a self balancing method of keeping accounts, was an important factor in making that region pre eminent in European banking. The euphemistic use alludes to the keeping of two …   How not to say what you mean: A dictionary of euphemisms

  • double-entry — adj. Double entry is used with these nouns: ↑bookkeeping …   Collocations dictionary

  • double entry — dvejybinis įrašas statusas T sritis Gynyba apibrėžtis Buhalterinės apskaitos metodas – kiekvieno sandorio į vieną sąskaitą įrašymas kaip debeto, o į kitą kaip kredito. atitikmenys: angl. double entry šaltinis NATO mokymo ir pratybų finansavimo… …   Lithuanian dictionary (lietuvių žodynas)

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