Complex Entry

A complex entry, a bookkeeping term, refers to multiple lines of data with dual entry. It customarily means at least three lines in the journal (sales, cash disbursements, etc.) and can number in the hundreds. It occurs less frequently in small business.

Bookkeeping – Complex Entries Expanded (Lesson 66)

Complex Entries

A journal entry with multiple lines of entry affecting several different ledgers (accounts) is commonly referred to as a complex entry.  Many bookkeepers shy away from them as they feel intimidated by the difficulty involved and do not want to make an error.  This lesson helps the bookkeeper understand how to break the complex entry down into a series of standard entries.

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