noun Date: 1741 a method of bookkeeping that recognizes both sides of a business transaction by debiting the amount of the transaction to one account and crediting it to another account so the total debits equal the total credits
DOUBLE ENTRY
Meaning of DOUBLE ENTRY in English
Merriam Webster. Explanatory English dictionary Merriam Webster. Толковый словарь английского языка Мерриам-Уэбстер. 2012