double entry

from WordNet (r) 3.0 (2006)
double entry
    n 1: bookkeeper debits the transaction to one account and
         credits it to another [syn: {double entry}, {double-entry
         bookkeeping}]
    
from The Collaborative International Dictionary of English v.0.48
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.
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            Let a double portion of thy spirit be upon me. -- 2
                                                  Kings ii. 9.
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            Darkness and tempest make a double night. --Dryden.
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   2. Being in pairs; presenting two of a kind, or two in a set
      together; coupled.
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            [Let] The swan, on still St. Mary's lake,
            Float double, swan and shadow.        --Wordsworth.
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   3. Divided into two; acting two parts, one openly and the
      other secretly; equivocal; deceitful; insincere.
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            With a double heart do they speak.    -- Ps. xii. 2.
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   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.
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   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.
         [1913 Webster]

   {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}.
      (a) (Print.) Two letters on one shank; a ligature.
      (b) 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.)
      (a) 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}.
      (b) 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.
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from The Collaborative International Dictionary of English v.0.48
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.
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   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.
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            A notary made an entry of this act.   --Bacon.
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   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.
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            A straight, long entry to the temple led. --Dryden.
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   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.
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   5. (Law)
      (a) The actual taking possession of lands or tenements, by
          entering or setting foot on them.
      (b) A putting upon record in proper form and order.
      (c) The act in addition to breaking essential to
          constitute the offense or burglary. --Burrill.
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   {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.
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