LEDGER ENTRY

Pronunciation (US): (GB):

Meaning:

A written record of a commercial transaction

Synonyms:

accounting entry; entry; ledger entry

Classified under:

Nouns denoting possession and transfer of possession

Hypernyms ("ledger entry" is a kind of...):

accounting; accounting system; method of accounting (a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts)

Hyponyms (each of the following is a kind of "ledger entry"):

adjusting entry (an accounting entry made at the end of an accounting period to allocate items between accounting periods)

credit; credit entry (an accounting entry acknowledging income or capital items)

debit; debit entry (an accounting entry acknowledging sums that are owing)