Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

compound journal entry

A journal entry requiring more than one debit and credit (as when revenue is received partly in cash and partly in security).

journal entry

An entry in an accounting journal of equal debits and credits, with occasional explanations of the recorded transactions. 3. The placement of something before the court or on the record. 4. Copyright. The deposit of a title of work with the Register of Copyrights to secure its protection. 5. Immigration. Any entrance of an alien into the United States, whether voluntary or involuntary. 6. Criminal law. The unlawful coming into a building to commit a crime.