memorandum entry

memorandum entry
An entry in a ledger that does not form part of the double-entry book-keeping system. For example, individual debtors' ledgers are memorandum ledgers.

Accounting dictionary. 2014.

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  • memorandum — mem·o·ran·dum /ˌme mə ran dəm/ n pl dums or da / də/ 1: a usu. informal written communication 2: a record (as a note) which is used by a party seeking to enforce an otherwise oral agreement in accordance with the Statute of Frauds to prove that… …   Law dictionary

  • entry — en·try n pl en·tries 1: the privilege of entering real property see also right of entry 2: the act of entering real property a warrantless entry by the officer see also trespass …   Law dictionary

  • memorandum of understanding — noun A document outlining the broad details of a proposed business agreement as a precursor to a legal contract • • • Main Entry: ↑memorandum …   Useful english dictionary

  • entry — [n1] way in to a place access, adit, approach, avenue, door, doorway, entrance, foyer, gate, hall, ingress, ingression, inlet, lobby, opening, passage, passageway, portal, threshold, vestibule; concept 440 Ant. egress, exit entry [n2]… …   New thesaurus

  • entry — noun 1) my moment of entry Syn: appearance, arrival, entrance, ingress, coming Ant: departure, exit 2) the entry to the building See entrance I 1) 3) …   Thesaurus of popular words

  • memorandum account — A record of transactions for an *asset, liability, or area of *revenue or *expenditure that is kept separate from a system of *double entry bookkeeping. Memorandum accounts serve as reference sources for, among other things, *obsolete fixed… …   Auditor's dictionary

  • entry — noun 1) my moment of entry Syn: appearance, arrival, entrance, coming 2) the entry to the flats Syn: entrance, way in, access, approach, door, portal, gate …   Synonyms and antonyms dictionary

  • memorandum of association — English law : a document resembling articles of association in the United States which in case of a company to be formed legally must be executed and filed to form the charter of the company * * * memorandum of association noun A legal document… …   Useful english dictionary

  • entry — Synonyms and related words: access, account, adit, admission, admittance, adversaria, adversary, aide memoire, air lock, annotation, approach, arrival, booking, candidate, cataloging, chronicling, coming in, competitor, contestant, corridor,… …   Moby Thesaurus

  • memorandum-book — memoranˈdum book noun A book for keeping notes or memoranda • • • Main Entry: ↑memorandum …   Useful english dictionary

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