Double entry
Defined in 2 dictionaries — Black's (1910), Black's (1891)
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
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.
Defined under Double in Black's Law Dictionary.
A Dictionary of Law
Henry Campbell Black · 1891
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.