An entry that requires three or more accounts is a compound entry.
Example:Assume that on January 1, Dhaka computers purchases computer equipment costing $10,000. It pays $3,000 cash now and agrees to pay the remaining $7,000 on account. the compound entry is as follows
| General Journal | ||||
| Date | Account titles and Explanation | Ref. | Debit | Credit |
| 2017 Jan-1 | Equipment Cash Accounts Payable (Purchased computer equipment for cash with balance on account) | $10,000 | $3,000 $7,000 | |