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Comprehensive
Dictionary Suite
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charge to make a debit to an account. [2/22 definitions]
entry a debit or credit listed in a financial account. [1/7 definitions]
single entry a system of bookkeeping in which each transaction is entered only once, either as a debit or a credit. (Cf. double entry.)
trial balance in double-entry bookkeeping, a statement of all open debit and credit balances, usu. made to test their equality before a final statement is issued.