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 ?
As the Louisiana Insurance Department describes it, Wichers, a file clerk, allegedly made a false accounting entry which resulted in the issuance of a return premium check for 931.38.
Look, the accrual is an accounting entry related to the ongoing settlement discussions that we're having with the FTC.
Provision for inventory obsolescence is a common accounting entry, but in order to claim a tax deduction, you need an actual act of destruction.
Hellenic Bank, which introduced its current commission and charges policy on March 1, charges current and trading accounts e1/40.15 per accounting entry and e1/40.30 per cash withdrawal at a branch's counter, with a minimum and maximum charge for individuals of e1/42 and e1/47 respectively.
The PhilHealth chief clarified that the report P8 billion gap in the agency's 2017 report was due to 'double accounting entry of P4.1 billion' in one of their regional offices.
Seeking to correct 'misimpressions' about the alleged P8-billion gap in PhilHealth's 2017 financial report, she told senators this was based on an 'unaudited financial statement' currently being reviewed based on recommendation of the Commission on Audit 'to correct an observed double accounting entry of P4.1-billion in one of our regional office.'
"It is just an accounting entry. It's value, but it is not cash." But because Continental has a majority insider ownership, the executives can manage the company with a five-year or -year plan.
It was proposed that tax on issue of bonus shares be removed since it has no significant impact as it is only an accounting entry and has discouraged companies from issuing bonus shares since its introduction.
A council spokesman said: "The item which Grant Thornton is referring to is an accounting entry, termed a closedown journal transfer, made between the cash balance and the creditor's balance shown within the council's balance sheet.
This AAA account is a tax accounting entry for all previously taxed K-1 income that has been left in the S Corp and was not distributed to the shareholder in prior tax years.
Among the general aspects that directly concern the issue of formalizing books examined for maintenance of their probative value, it was found that the records made in these books are carried at double entry method, in the Portuguese language, in handwriting, without any error or erasure, with reversal entries, when necessary, and follow an accounting model based on a personalist approach in which the individualization of accounts of creditors and debtors was used in a single monthly accounting entry, usually standardized and detailed accounting transaction history.