# Entry

The unit of business meaning: a coherent journal entry — a balanced set of postings sharing an event, dates, one status and exactly one scenario and book.

- Source: [Ledgerbook glossary](/glossary/)
- Related: [Accounting data layer](/glossary/accounting-data-layer/), [Ledger of record](/glossary/ledger-of-record/), [Bitemporal ledger](/glossary/bitemporal-ledger/)