Dictionary / Entry
What does Entry mean in accounting?
Quick definition
GeneralItem in a recording of a business transaction. This term guides how bookkeepers record, classify, and explain related transactions in routine financial reporting.
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Examples
One bank-feed line is the entry
You run a coffee roastery. On June 12 you accept one bank-feed line in QuickBooks Online: $86 to a paper supplier for cup sleeves, coded to Packaging supplies. That posted debit is an entry, one item in the recording of the purchase, not the whole transaction. Open the Checking register and you see a single row; the vendor email is the source document, not the entry. When you ask what hit Packaging, look at that one line.
Unposted receipts are not entries
You run a mobile vet clinic. After farm calls on August 8 you drop seven gas and pharmacy receipts in a folder, including $54 at a gas station and $31 at a pharmacy. Those slips are source documents, not entries. None of them hits the books until you type or match each one in QuickBooks Online or Xero, so August's P&L still misses those costs. Do not call the folder the entries; open Expenses and post each receipt as its own line.
Why it matters
You need this word because an entry is one recorded item inside a transaction: one posted line, not the whole journal and not the paper that started it. You create them most days if you keep the books current, whenever you accept a bank-feed line, save a bill, or post a journal line. Source documents sitting in a drawer are not entries until each one is posted; skip that step and the P&L is missing those costs. Mix the word up with a journal entry (the full debit-and-credit recording), a compound journal entry (three or more lines), or the daybook (the day's diary) and you count the wrong unit when you review a month.
Further reading
Compare this term with reference material from other accounting and finance websites.
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What is Entry in bookkeeping?
Item in a recording of a business transaction.
When should I use Entry?
Use Entry when the transaction facts match its definition and you need the ledger and financial statements to reflect the correct account and period.
What is a common mistake with Entry?
Entry is used for entry entries, while Earned Income covers a related but distinct bookkeeping purpose. Review both terms before posting unusual transactions. A common mistake is applying it by label only instead of checking the underlying transaction details.