singleentry

Singleentry, or single-entry, is a general term used to describe a data recording approach in which each item or transaction is recorded in a single place, rather than being distributed across multiple accounts, tables, or fields. The term is used in several domains, including accounting, form design, and basic data collection, and its exact meaning depends on the context.

In accounting, single-entry bookkeeping is a simplified system that records income and expenses in a single ledger or column. Transactions are typically logged as a single line with a date, description, and amount, with no formal trial balance, balance sheet, or inter-account reconciliation. It is easiest to implement and requires fewer resources, making it common in small, informal businesses or personal finances.

In data management, single-entry refers to data capture or storage where each record contains a single piece of information or a single relationship. For example, a contact list that stores only a name and phone number, rather than a normalized relational model. Single-entry structures are faster to create but risk redundancy and inconsistencies, and they complicate queries that require cross-referencing.

Limitations include reduced accuracy, auditability, and scalability. Double-entry systems provide built-in checks, while single-entry methods rely more on manual oversight. They may complement modern systems when used for simple, high-volume data collection, but are uncommon in formal accounting or enterprise data architecture.

In historical terms, single-entry approaches predate formal double-entry bookkeeping, and while largely supplanted in most commercial environments, persist in personal records and some light administrative tasks. See also double-entry bookkeeping, data normalization, and data integrity.