Double Entry
A Dictionary of Law · Henry Campbell Black · 1891
A Dictionary of Law
A system of mercantile book-keeping, in which the entries in the day-book, ete., are posted fewice into the ledger. First, to a personal account, that is, to the account of the person with whom the dealing to which any given entry refers has taken place; secondly, to an impersonal account, as “goods.” Mozley & Whitley.