Definition of DOUBLE ENTRY in Black's Law Dictionary 4th Edition – Legal dictionary – Glossary of legal terms.
Definition of DOUBLE ENTRY
A system of mercantile bookkeeping, in which the entries in the daybook, etc., are posted twice into the ledger. First, to a personal account, that is, to the account of the person with whom the dealing to which any given entry refers has taken place; secondly, to an impersonal account, as "goods." Mozley & Whitley.
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That's the definition of DOUBLE ENTRY in Black's Law Dictionary 4th Edition – Legal dictionary – Glossary of legal terms. Courtesy of Cekhukum.com.
