Meaning of “compound entry” in the English Dictionary


"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.


(Definition of “compound entry” from the Cambridge Business English Dictionary © Cambridge University Press)