accounting entry

Noun
  1. A written record of a commercial transaction (synset 113426469)
    is a type of: accounting, accounting system, method of accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
    subtypes:
    • adjusting entry - an accounting entry made at the end of an accounting period to allocate items between accounting periods
    • credit, credit entry - an accounting entry acknowledging income or capital items
    • debit, debit entry - an accounting entry acknowledging sums that are owing
    same as: entry, ledger entry

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