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TeachMeFinance.com - explain single entry single entry -- a method of bookkeeping in which each transaction is entered only once on the account books. See double entry. double entry -- a method of bookkeeping in which there are two entries for each transaction, one as a debit and the other as a credit, that check and balance each other. historic definition... Single-entry -- In single-entry bookkeeping the day-book (a day-book and journal kept as one) and the ledger are the essential books. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.