accounting entry

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Noun1.accounting entry - a written record of a commercial transactionaccounting entry - a written record of a commercial transaction
adjusting entry - an accounting entry made at the end of an accounting period to allocate items between accounting periods
credit entry, credit - an accounting entry acknowledging income or capital items
debit, debit entry - an accounting entry acknowledging sums that are owing
accounting system, method of accounting, accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
References in periodicals archive ?
Underlying revenues and cash flow rose year-on-year, while the net result was affected by a one-off, non-cash accounting entry.
Workers are being advised there will be a one accounting entry to cover reporting hours spent relative to the Agriculture Risk Coverage (ARC) and Price Loss Coverage (PLC) programs "because of the similarity of the ARC and PLC program implementation.
This study used the Accounting Entry section of a second-year vocational high school Accounting program as the primary subject.
When a business event associated with an accounting entry is entered into a transaction table, the associated accounting entry is also entered into a distribution table.
Although the accounting entry was made as of July 31, the investment losses were the result of Clayton's second-quarter review and represent credit losses experienced during that quarter.
This Statement provides a set of values that all accountants can use to judge the appropriateness of any action--be it a simple accounting entry or a major strategic decision.
That accounting entry was rejected by the German tax administration.
In fact, once a forecast transaction is not taken to the balance sheet, the general rule of considering all gains and losses of derivatives in the income statement would generate income volatility, because there would not be the offsetting accounting entry of the hedged position.
The government makes an accounting entry and invests the money that very day in a bond that will mature on June 30 of that fiscal year, with an interest rate that equals the average of all marketable bonds that have a maturity of more than four years.
The unclaimed property laws presume that property exists based on the issuance of a check or the making of a particular accounting entry.
The usual accounting entry is to credit the account representing the item distributed, such as cash, noncash asset or capital stock and debit retained earnings.
When donations from every contributor are entered into the spreadsheet, summary totals can be generated that will tie to the deposit total Although the preparation of a revenue tabulation spreadsheet requires a significant amount of setup time the result is an efficient tool for properly identifying designated gifts and creating a source document from which the accounting entry for revenue can be made.