A term used among merchants signifying that the
entry is made to charge or to credit an individual or thing, without, at the
same time, pre-senting any other part of the operation; it is used in
contradistinction to double entry. (q. v.) For example, a single entry is made,
A B debtor, or A B creditor, without designating what are the connexions
between the entry and the objects which composed the fortune of the merchant.
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