compound entry
noun[C]
ukusACCOUNTING
anaccountingrecordthatshowsfiguresrelatingto several differentaccountsor several different sets offiguresrelatingto oneaccount:
If acompoundentryincludestwodebits, thetitlesof the twoaccountsbeingdebitedshouldappearat theleftmargin, one under the other.
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simple entry