A response or reply made in opposition to something previously stated or recorded, often used in accounting or legal contexts.
From counter- + entry (Old North French entree, from Latin intrāta, 'a going in'). Originally referred to items physically entered into a record, now means any opposing item or response.
In double-entry bookkeeping, every transaction requires a counterentry to balance—it's mathematically elegant and was revolutionary for tracking money accurately in the medieval merchant world.
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