Domiciliated. Same

as domiciled; see Domiciled. be —_ ' Dormant account. An account to which neither a credit nor a debit entry has been added for a protracted period; in speculation, an account in which a protracted period has elapsed since entries of transactions were made. 3 Dormant judgment. A judgment on which the right to i ue execution has expired from lapse of time. c Dormant partner. A partner who participates in the profits of the firm, but takes no part in the transaction or control of the firm’s busine . Double-eagle. The name given to the $20 gold coin of the United States; weight, 516 grains; thickne ,.077 inch; diameter, 1.35 inches.. ‘Double entry. The system of bookkeeping by which two entries, one credit and one debit, are made of every transaction. In double entry a day-book, journal and ledger are the e ential books, although a cash-book, bill-book, stock-book, invoice-book, etc., are usually added. By the double entry system every transaction is made to appear on the record as both debtor and creditor by observance of the principle that, in every instance, the thing obtained is debtor to the thing given and the thing given is creditor of the thing obtained. 176