SINGLE ENTRY. 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.