compound entry - definition in the Business English Dictionary - Cambridge Dictionaries Online

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English definition of “compound entry”

compound entry

noun [C]
 
 
ACCOUNTING an accounting record that shows figures relating to several different accounts or several different sets of figures relating to one account: If a compound entry includes two debits, the titles of the two accounts being debited should appear at the left margin, one under the other.
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(Definition of compound entry from the Cambridge Business English Dictionary © Cambridge University Press)
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