Double entry

Double entry
Entry En"try, n.; pl. {Entries}. [OE. entree, entre, F. entr['e]e, fr. entrer to enter. See {Enter}, and cf. {Entr['e]e}.] 1. The act of entering or passing into or upon; entrance; ingress; hence, beginnings or first attempts; as, the entry of a person into a house or city; the entry of a river into the sea; the entry of air into the blood; an entry upon an undertaking. [1913 Webster]

2. The act of making or entering a record; a setting down in writing the particulars, as of a transaction; as, an entry of a sale; also, that which is entered; an item. [1913 Webster]

A notary made an entry of this act. --Bacon. [1913 Webster]

3. That by which entrance is made; a passage leading into a house or other building, or to a room; a vestibule; an adit, as of a mine. [1913 Webster]

A straight, long entry to the temple led. --Dryden. [1913 Webster]

4. (Com.) The exhibition or depositing of a ship's papers at the customhouse, to procure license to land goods; or the giving an account of a ship's cargo to the officer of the customs, and obtaining his permission to land the goods. See {Enter}, v. t., 8, and {Entrance}, n., 5. [1913 Webster]

5. (Law) (a) The actual taking possession of lands or tenements, by entering or setting foot on them. (b) A putting upon record in proper form and order. (c) The act in addition to breaking essential to constitute the offense or burglary. --Burrill. [1913 Webster]

{Bill of entry}. See under {Bill}.

{Double entry}, {Single entry}. See {Bookkeeping}.

{Entry clerk} (Com.), a clerk who makes the original entries of transactions in a business.

{Writ of entry} (Law), a writ issued for the purpose of obtaining possession of land from one who has unlawfully entered and continues in possession. --Bouvier. [1913 Webster]


The Collaborative International Dictionary of English. 2000.

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  • Double entry — Double Dou ble (d[u^]b l), a. [OE. doble, duble, double, OF. doble, duble, double, F. double, fr. L. duplus, fr. the root of duo two, and perh. that of plenus full; akin to Gr. diplo os double. See {Two}, and {Full}, and cf. {Diploma}, {Duple}.]… …   The Collaborative International Dictionary of English

  • double entry — A bookkeeping system that lists each transaction twice in the ledger. Dictionary from West s Encyclopedia of American Law. 2005. double entry A bookkeeping system that lists each transaction twice in the …   Law dictionary

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