entry
noun
  1. an item of written information put in an accounts ledger

    (Note The plural is entries.)
  2. an act of going in or the place where you can go in

    Examples
    • to pass a customs entry point

    • entry of goods under bond

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falsification
above the line
false
special journal
rectify
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American Style Option
unrealized gain
fraud
actuarial tables
dual currency service