Entry

Entry means you are allowed to come in the particular place. Same meaning in accounting, we say , " Please pass the entry of this transaction." It means please allow this transaction to enter in the books of company.

So entry means to record the transaction in journal by debiting one account and crediting other account.

Following is example of entry.

Ram Account Dr. 6000

To Sale Account   6000

This entry shows that we sell to ram on credit. In future, if we have to receive money, it will be only Rs. 6000 because entry is based on the proof of vouchers. So, we can not ignore it.
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Education of Accounting : Entry
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Education of Accounting
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