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single entry

single entry

6.7
A simple bookkeeping method that records only one side of each transaction
  • noun
  • Specialized
translation icon : contabilidad de entrada única
  • The accountant explained that a single entry system is simpler than a double entry system.

Examples

  • Using a single entry method, she documented all her sales in one ledger.

  • This page contains a single entry from the

    Blog text (23)
  • One is the single entry system, and the second is the double entry system.

    Blog text (3)
  • All those people who favor the use of the cheques grant their massive attention to the single-entry bookkeeping system.

    Blog text (3)
  • This page contains a single entry in Randy's Journal, a blog of thoughts and observations hosted by Randy Tinseth.

    Blog text (21)
  • In a single entry bookkeeping system, every transaction is recorded in one account.

Synonyms

single-entry bookkeeping
vssingle entry
  • Specialized
6.1

A simple way for small businesses to record each money transaction once

defines the recording of transactions in one account without limiting users

Antonyms

double entry
  • Specialized
1 4.2

A bookkeeping system that records every transaction as a debit in one account and a credit in another

How Detailed

double entry
  • Specialized
1 4.2
single entry
  • Specialized
6.7

Surface Forms

single entry singular

Morphology

single + entry

The meaning is directly compositional: 'single' = one/alone and 'entry' = a recorded item, so 'single entry' naturally denotes records that are made only once. Although the full technical implications (vs. double-entry bookkeeping) are domain-specific, the basic idea that transactions are recorded singly is directly derivable from the constituents and would be understandable to a B1 learner who knows both words.

Etymology

Single entry comes from small shopkeepers' books: a shopkeeper wrote a single entry, one line, for each sale or cost instead of making two records. So single entry means 'to record only once' in bookkeeping.