SINGLE ENTRY. A term used among merchants signifying that the entry is made
to charge or to credit an individual or thing, without, at the same time,
presenting any other part of the operation; it is used in contradistinction
to double entry. (q.v.) For example, a single entry is made, A B debtor, or
A B creditor, without designating what are the connexions between the entry
and the objects which composed the fortune of the merchant.