from The American Heritage® Dictionary of the English Language, 4th Edition

  • n. A method of bookkeeping in which a transaction is entered both as a debit to one account and a credit to another account, so that the totals of debits and credits are equal.

from the GNU version of the Collaborative International Dictionary of English

  • adj. See under Bookkeeping.
  • n. See Bookkeeping.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. bookkeeper debits the transaction to one account and credits it to another


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