What is "double entry"

Double \Dou"ble\ (d[u^]b"'l), a. [OE. doble, duble, double, OF. doble, duble, double, F. double, fr. L. duplus, fr. the root of duo two, and perh. that of plenus full; akin to Gr. diplo`os double. See Two, and Full, and cf. Diploma, Duple.]

1. Twofold; multiplied by two; increased by its equivalent; made twice as large or as much, etc.

   Let a double portion of thy spirit be upon me. -- 2 Kings ii. 9.

   Darkness and tempest make a double night.
   --Dryden.

2. Being in pairs; presenting two of a kind, or two in a set together; coupled.

   [Let] The swan, on still St. Mary's lake, Float double, swan and shadow.
   --Wordsworth.

3. Divided into two; acting two parts, one openly and the other secretly; equivocal; deceitful; insincere.

   With a double heart do they speak. -- Ps. xii. 2.

4. (Bot.) Having the petals in a flower considerably increased beyond the natural number, usually as the result of cultivation and the expense of the stamens, or stamens and pistils. The white water lily and some other plants have their blossoms naturally double. Note: Double is often used as the first part of a compound word, generally denoting two ways, or twice the number, quantity, force, etc., twofold, or having two. Double base, or Double bass (Mus.), the largest and lowest-toned instrument in the violin form; the contrabasso or violone. Double convex. See under Convex. Double counterpoint (Mus.), that species of counterpoint or composition, in which two of the parts may be inverted, by setting one of them an octave higher or lower. Double court (Lawn Tennis), a court laid out for four players, two on each side. Double dagger (Print.), a reference mark ([dag]) next to the dagger ([dagger]) in order; a diesis. Double drum (Mus.), a large drum that is beaten at both ends. Double eagle, a gold coin of the United States having the value of 20 dollars. Double entry. See under Bookkeeping. Double floor (Arch.), a floor in which binding joists support flooring joists above and ceiling joists below. See Illust. of Double-framed floor. Double flower. See Double, a., 4. Double-framed floor (Arch.), a double floor having girders into which the binding joists are framed. Double fugue (Mus.), a fugue on two subjects. Double letter.

   1. (Print.) Two letters on one shank; a ligature.

   2. A mail requiring double postage. Double note (Mus.), a note of double the length of the semibreve; a breve. See Breve. Double octave (Mus.), an interval composed of two octaves, or fifteen notes, in diatonic progression; a fifteenth. Double pica. See under Pica. Double play (Baseball), a play by which two players are put out at the same time. Double plea (Law), a plea alleging several matters in answer to the declaration, where either of such matters alone would be a sufficient bar to the action. --Stephen. Double point (Geom.), a point of a curve at which two branches cross each other. Conjugate or isolated points of a curve are called double points, since they possess most of the properties of double points (see Conjugate). They are also called acnodes, and those points where the branches of the curve really cross are called crunodes. The extremity of a cusp is also a double point. Double quarrel. (Eccl. Law) See Duplex querela, under Duplex. Double refraction. (Opt.) See Refraction. Double salt. (Chem.)

      1. A mixed salt of any polybasic acid which has been saturated by different bases or basic radicals, as the double carbonate of sodium and potassium, NaKCO3.6H2O.

      2. A molecular combination of two distinct salts, as common alum, which consists of the sulphate of aluminium, and the sulphate of potassium or ammonium.

         Double shuffle, a low, noisy dance.

         Double standard (Polit. Econ.), a double standard of monetary values; i. e., a gold standard and a silver standard, both of which are made legal tender.

         Double star (Astron.), two stars so near to each other as to be seen separate only by means of a telescope. Such stars may be only optically near to each other, or may be physically connected so that they revolve round their common center of gravity, and in the latter case are called also binary stars.

         Double time (Mil.). Same as Double-quick.

         Double window, a window having two sets of glazed sashes with an air space between them.

Entry \En"try\, n.; pl. Entries. [OE. entree, entre, F. entr['e]e, fr. entrer to enter. See Enter, and cf. Entr['e]e.]

1. The act of entering or passing into or upon; entrance; ingress; hence, beginnings or first attempts; as, the entry of a person into a house or city; the entry of a river into the sea; the entry of air into the blood; an entry upon an undertaking.

2. The act of making or entering a record; a setting down in writing the particulars, as of a transaction; as, an entry of a sale; also, that which is entered; an item.

   A notary made an entry of this act.
   --Bacon.

3. That by which entrance is made; a passage leading into a house or other building, or to a room; a vestibule; an adit, as of a mine.

   A straight, long entry to the temple led.
   --Dryden.

4. (Com.) The exhibition or depositing of a ship's papers at the customhouse, to procure license to land goods; or the giving an account of a ship's cargo to the officer of the customs, and obtaining his permission to land the goods. See Enter, v. t., 8, and Entrance, n.,

5. 5. (Law)

   1. The actual taking possession of lands or tenements, by entering or setting foot on them.

   2. A putting upon record in proper form and order.

   3. The act in addition to breaking essential to constitute the offense or burglary.
      --Burrill.

      Bill of entry. See under Bill.

      Double entry, Single entry. See Bookkeeping.

      Entry clerk (Com.), a clerk who makes the original entries of transactions in a business.

      Writ of entry (Law), a writ issued for the purpose of obtaining possession of land from one who has unlawfully entered and continues in possession.
      --Bouvier.

n. bookkeeper debits the transaction to one account and credits it to another [syn: double-entry bookkeeping]