TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DOUBLE ENTRY BOOKKEEPING METHOD [1 record]

Record 1 2008-02-15

English

Subject field(s)
  • Financial Accounting
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.

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

French

Domaine(s)
  • Comptabilité générale
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.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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.

Key term(s)
  • sistema de partida doble
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