The Law Dictionary

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DOUBLE ENTRY Definition & Legal Meaning

Definition & Citations:

A system of mercantile book-keeping, in which the entries in the day-book, etc., are posted twice into the ledger. First, to a personal account, that is, to the account of the person with whom the dealing to which any given entry refers has taken place; secondly, to an impersonal account, as “goods.” Mozley & Whitley.


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