TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DOUBLE ENTRY BOOKKEEPING SYSTEM [1 record]
Record 1 - internal organization data 2008-02-15
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- double entry bookkeeping system
1, record 1, English, double%20entry%20bookkeeping%20system
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- double entry accounting system 2, record 1, English, double%20entry%20accounting%20system
correct
- double entry bookkeeping method 3, record 1, English, double%20entry%20bookkeeping%20method
correct
- double entry accounting method 4, record 1, English, double%20entry%20accounting%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In a double-entry system, two entries are made for each transaction: one entry as a debit in one account and the other entry as a credit in another account. 5, record 1, English, - double%20entry%20bookkeeping%20system
Record 1, Key term(s)
- double-entry bookkeeping system
- double-entry accounting system
- double-entry bookkeeping method
- double-entry accounting method
- double-entry system
- double-entry method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- système de comptabilité en partie double
1, record 1, French, syst%C3%A8me%20de%20comptabilit%C3%A9%20en%20partie%20double
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de comptabilité en partie double 2, record 1, French, m%C3%A9thode%20de%20comptabilit%C3%A9%20en%20partie%20double
correct, feminine noun
- méthode de tenue des livres en partie double 3, record 1, French, m%C3%A9thode%20de%20tenue%20des%20livres%20en%20partie%20double
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Dans ce système tout mouvement dans la comptabilité s'enregistre par une écriture qui porte au débit d'un compte ce qu'elle porte au crédit d'un autre. 4, record 1, French, - syst%C3%A8me%20de%20comptabilit%C3%A9%20en%20partie%20double
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- partida doble
1, record 1, Spanish, partida%20doble
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Sistema contable consistente en apuntar todas las operaciones realizadas simultáneamente en el debe de una cuenta y en el haber de otra. De esta manera, puede comprobarse la corrección de los apuntes realizados, al tener que cuadrar el debe y el haber. 1, record 1, Spanish, - partida%20doble
Record 1, Key term(s)
- sistema de partida doble
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.
- Date Modified: