From Longman Business Dictionarybook entryˈbook ˌentry1[countable]ACCOUNTING a record of an amount spent or received, as shown in a company’s accounting recordsThe company had falsified book entries.2[uncountable]ACCOUNTINGFINANCE a situation in which the names of owners of bonds, shares etc are held on computer rather than on documentsMutual funds are generally book entry, but certificates are available for investors who want them.The issue will be available in book-entry form only. → entry
