Skip to main content
accounting entry

accounting entry

1 3.2
A record in a company's books that shows money going in or out
  • noun
  • Specialized
translation icon : asiento contable
  • It is only an accounting entry—another IOU.

Examples

  • Yes, I understand that, and also the 2% payroll tax cut is just an accounting entry transferring "funds" from General Revenue to SS.

    Blog text (31)
  • Other than accounting entries, how is this not an aggregate demand issue?

    Blog text (8)
  • It's stuck it as an accounting entry in the banks and the banks sent that money right back to the Federal Reserve.

  • Can you send over some selected samples of accounting entries that we're supposed to test?

  • "Yes, I understand that, and also the 2% payroll tax cut is just an accounting entry transferring "funds" from General Revenue to SS.

    Blog text (31)
  • Accounting entries are not continuous functions.

    Blog text (27)
  • These accounting entries are all discrete, notwithstanding any attempt at continuous time tracking of their effect.

    Blog text (27)
  • But the point for me is that the choice of discrete or continuous time makes no difference to the fact that expenditure equals income at all points in the past, the present, and the future because every accounting entry for expenditure must be matched with a doubling entry for income at every point in time when both must occur by accounting logic.

    Blog text (27)
  • However, the ensuing discussion indicates that what Schrader meant by a basic historical record was not a data bank of primitive raw data (as Goetz (1939) intended), but simply a separation of accrual accounting entries from entries representing transactions.

    Academic text (1997)
  • The accountant recorded the latest sales figures as an accounting entry in the financial ledger.

Synonyms

entry
vsaccounting entry
196 2.1

A written note in a book or list

is a record of a financial transaction kept in books of accounts
posting
vsaccounting entry
  • Specialized
7 4.2

A record written in a company's accounts

is a financial transaction record in books of accounts
ledger entry
vsaccounting entry
  • Specialized
5.2

A written record in a company's books that shows one financial transaction

is broader covering any financial transaction in books of accounts

How Specific

adjusting entry
  • Specialized
7.5
ledger entry
  • Specialized
5.2
accounting entry
  • Specialized
1 3.2
journal
27 3.6
transaction
  • Texting
27 4.8

Surface Forms

Morphology

accounting + entry

The phrase is directly compositional: 'entry' (a logged item) in the domain of 'accounting' clearly yields a record in the financial books. This straightforward domain + noun combination is cross-linguistically common and would be readily understood by a B1 learner who knows both constituent words.

Etymology

The noun accounting entry comes from the simple image of writing each financial action as a single entry in an accountant's book, with matching debit and credit lines so the two sides balance. That's why it means 'a record of a financial transaction'.