Meaning & use
compound entry
Last updated
Meanings
nouncountable
A single accounting record that combines two or more related transactions into one line or one journal entry.
Grammar: Countable: you can say 'a compound entry' or 'compound entries'.
Patterns
- make a compound entry
- record something as a compound entry
The bookkeeper made a compound entry to record the sale and the tax in one line.
Instead of writing two separate entries, she used a compound entry to save time.
A compound entry often has more than one debit and more than one credit.
nouncountable
Any entry in a list, dictionary, or database that consists of two or more joined words or parts.
Grammar: Countable: 'a compound entry' vs 'compound entries'.
Patterns
- a compound entry in a dictionary
- list something as a compound entry
In the index, 'ice cream' appears as a compound entry under I.
The database stores each compound entry as a single searchable unit.
Editors treat a compound entry differently from a simple one-word entry.
Word forms
| plural | compound entries |
|---|
Common combinations
- make a compound entry
- The accountant made a compound entry to combine the two bills.
- record as a compound entry
- You can record the refund as a compound entry with the original sale.
- compound entry in the journal
- The compound entry in the journal shows both the debit and the credit.
- simple entry vs compound entry
- A simple entry has one debit and one credit, while a compound entry has several.
Synonyms and how they differ
- combined entry
- A general term; 'compound entry' is the specific accounting term for merging transactions.
- multiple-part entry
- Describes any entry with several parts; 'compound entry' is more technical and precise in bookkeeping.
Opposites
Word family
Commonly confused: compound entry or compound interest?
compound entry vs compound interest
Interest calculated on both the original amount and accumulated interest; not related to accounting records.
Practice
Which sentence uses 'compound entry' correctly?
Choose one answer.
'Compound entry' is an accounting term for combining transactions, so sentence B fits. A confuses it with 'compound' as a mixture; C uses 'compound' as a verb meaning worsen; D treats it as a living thing.
Make it your own
Write a sentence using “compound entry”, then check it and compare it with the examples above.