noun Date: 1825 a method of bookkeeping that recognizes only one side of a business transaction and usually consists only of a record of cash and personal accounts with debtors and creditors
SINGLE ENTRY
Meaning of SINGLE ENTRY in English
Merriam Webster. Explanatory English dictionary Merriam Webster. Толковый словарь английского языка Мерриам-Уэбстер. 2012