Liitlausendid võttis esmakordselt kasutusele Itaalia munk Angelo di Pietro, kes koostas keerulisi raamatupidamiskandeid, kus esines mitu deebetit ja üks kreedit ning koostas ka raamatupidamiskandeid, kus oli üks deebet ja mitu kreeditit. Näiteks ostetakse materjali, mille eest tasutakse osa sularahas ja osa pangakontolt. Sellisel juhul on raamatupidamiskandes üks deebet (materjal) ja kaks kreeditit (kassa ja pangakonto).
The compound entry is entry that includes more than two accounts. It still follows the double-entry rule, so total debits must equal total credits. This type of entry is used when one transaction affects several accounts at the same time. For example, a payroll entry may include wage expense, tax withholdings, cash, and payroll tax liabilities. Compound entries can make the accounting records more efficient by combining related effects into one entry.
