Double entry
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
A system of mercantile book-keeping, in which the entries in the day-book, etc., are posted twice 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.