| NOUN | possession | ledger entry, entry, accounting entry | a written record of a commercial transaction |
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| Meaning | A written record of a commercial transaction. | |
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| Synonyms | entry, accounting entry | |
| Narrower | adjusting entry | An accounting entry made at the end of an accounting period to allocate items between accounting periods |
| credit, credit entry | An accounting entry acknowledging income or capital items | |
| debit, debit entry | An accounting entry acknowledging sums that are owing | |
| Broader | accounting, accounting system, method of accounting | A bookkeeper's chronological list of related debits and credits of a business |
| Spanish | apuntación, apunte, asiento, partida | |
| Catalan | partida | |
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