Double Entry

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
DE
Pronunciation
/ˈdəbəl ˈɛntri/
Category
Business
Related Field
Accounting

Examples in Context

  1. Enterprises with foreign investment shall adopt the double entry accounting method.
  2. Journal section is a double entry accounting system which is the heart of RFC.
  3. The debit and credit double entry bookkeeping technique is to be used for recording ALT accounting transactions.
  4. The basic principle of double entry bookkeeping is that every transaction has a two-fold effect.
  5. In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transaction.

Other meanings of DE