Copyright © Philip M. Parker, INSEAD. Terms of Use.

Double Entry

Definition: Double Entry

Double Entry

Noun

1. Bookkeeper debits the transaction to one account and credits it to another.

Source: WordNet 1.7.1 Copyright © 2001 by Princeton University. All rights reserved.
 


Specialty Definition: Double Entry

DomainDefinition

Finance

A method of bookkeeping in which there are two entries for each transaction, one as a debit and the other as a credit, that check and balance each other. (references)

Mining

A. A pair of entries in flat or gently dipping coal so laid out that rooms can be driven from both entries; twin entries. See also:entr b. A system of ventilation by which the air current is brought into the rooms through one entry and out through a parallel entry or air course. (references)

Source: compiled by the editor from various references; see credits.

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Synonym: Double Entry

Synonym: double-entry bookkeeping (n). (additional references)

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Synonyms within Context: Double Entry

ContextSynonyms within Context (source: adapted from Roget's Thesaurus).

Accounts

Bookkeeping, accounting, double entry bookkeeping, reckoning.

Source: adapted from Roget's Thesaurus.

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Crosswords: Double Entry

Specialty definitions using "double entry": Book-keepingcontra accountoffset accounttwin entry. (references)

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Commercial Usage: Double Entry

DomainTitle

Books

  • Uniformity and Diversity: The Development of Classification Concepts in Double Entry Accounting (Dimensions of Accounting Theory and Practice) (reference)

    (more book examples)

Source: compiled by the editor from various references; see credits.

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Photo Album: Double Entry

ThumbnailDescription & Credit

I'll have to use the double entry system soon. Credit: Library of Congress.

Source: pictures compiled by the editor from various references; see picture credits.

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Non-Fiction Usage: Double Entry

SubjectTopicQuote

Economic History

Ukraine

All Ukrainian banks formally converted to international accounting standards on January 1, 1998 but international accounting standards are not required outside of the banking sector, requiring many foreign investors to keep double entry books, one entry with Ukrainian accounting standards and one entry following international standards (IAS) for use by the parent company. (references)

Source: compiled by the editor from ICON Group International, Inc.; see credits.

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Expressions: Double Entry

Expressions using "double entry": bookkeeping by double entry double entry bookkeeping. Additional references.

Source: compiled by the editor from various references; see credits.

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Frequency of Internet Keywords: Double Entry

The following statistics estimate the number of searches per day across the major English-language search engines as identified by various trade publications. Hyperlinks lead to commercial use of the expression at Amazon.com.
 
ExpressionFrequency
per Day

double entry door

23

double entry

19

double entry accounting

14

double entry journal

11

double entry book keeping

11

double entry accounting system

2

sex double entry

2

door double entry front

2
Source: compiled by the editor from various references; see credits.

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Modern Translation: Double Entry

Language Translations for "double entry"; alternative meanings/domain in parentheses.

Czech

  

podvojnost. (various references)

   

Danish

  

dobbelt bogholderi (accounts kept by the double entry method, double-entry accounting). (various references)

   

Dutch

  

methode van dubbel boekhouden (accounts kept by the double entry method, double-entry accounting). (various references)

   

Finnish

  

kaksinkertainen kirjanpito (book-keeping by double entry). (various references)

   

French

  

méthode de comptabilité dite "en partie double". (various references)

   

German

  

Rechnungsführung in Form der doppelten Buchführung (accounts kept by the double entry method, double-entry accounting). (various references)

   

Greek 

  

μέθοδος λογιστική καλούμενη "διπλογραφική μέθοδος", διπλογραφία (double entry bookkeeping). (various references)

   

Hungarian

  

kettõs könyvvitel. (various references)

   

Italian

  

metodo di contabilit della "partita doppia". (various references)

   

Pig Latin

  

oubleday entryay

   

Portuguese

  

partida dobrada. (various references)

   

Romanian

  

contabilitate în partidã dublã (book-keeping by double entry). (various references)

   

Russian 

  

с двойным входом (double-entry), двойная бухгалтерия. (various references)

   

Spanish

  

partida doble. (various references)

   

Swedish

  

räkenskapsystemet för dubbel bokföring (accounts kept by the double entry method, double-entry accounting). (various references)

   

Turkish

  

çift taraflı kayıt, çift taraflı defter tutma. (various references)

Source: compiled by the editor from various translation references.

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Anagrams: Double Entry

Scrabble® Enable2K-Verified Anagrams

Words within the letters "b-d-e-e-l-n-o-r-t-u-y"

-2 letters: tourneyed.

-3 letters: bouldery, butylene, deuteron, outbreed, redolent, redouble, rondelet, rotundly, roundlet, tenderly, troubled, unbelted, unbolted, underlet.

-4 letters: blender, blonder, blunder, blunted, blunter, blurted, boulder, bounder, brutely, bundler, butlery, deboner, denture, doubler, doublet, doubter, elytron, enrobed, erodent, eyebolt, notedly, obtrude, outbred, reblend, rebound, redbone, redoubt, retuned, roundel, roundly, rundlet, tenured, toluene, tourney, trebled, trouble.

Source: compiled by the editor from various references; see credits.

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Alternative Orthography: Double Entry


Hexadecimal (or equivalents, 770AD-1900s) (references)

44 6F 75 62 6C 65      45 6E 74 72 79

Leonardo da Vinci (1452-1519; backwards) (references)

    

Binary Code (1918-1938, probably earlier) (references)

01000100 01101111 01110101 01100010 01101100 01100101 00100000 01000101 01101110 01110100 01110010 01111001

HTML Code (1990) (references)

&#68 &#111 &#117 &#98 &#108 &#101 &#32 &#69 &#110 &#116 &#114 &#121

ISO 10646 (1991-1993) (references)

0044 006F 0075 0062 006C 0065      0045 006E 0074 0072 0079

Encryption (beginner's substitution cypher): (references)

38818768787123980868491

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INDEX

1. Definition
2. Synonyms
3. Crosswords
4. Usage: Commercial
5. Images: Photo Album
6. Quotations: Non-fiction
7. Expressions
8. Expressions: Internet
9. Translations: Modern
10. Anagrams
11. Orthography
12. Bibliography


  

Copyright © Philip M. Parker, INSEAD. Terms of Use.