ledger entry

Synonyms:

accounting entry, entry

Types:

adjusting entry

an accounting entry made at the end of an accounting period to allocate items between accounting periods

credit, credit entry

an accounting entry acknowledging income or capital items

debit, debit entry

an accounting entry acknowledging sums that are owing

Type of:

accounting, accounting system, method of accounting

a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts