Meaning of “compound entry” in the English Dictionary

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"compound entry" in Business English

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compound entrynoun [ C ]

uk us

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)