Concept: A memorandum entry is a note or record that does not involve the debit and credit framework of double entry.Explanation: In accounting, every complete double entry must have equal debit and credit amounts. An entry that simply records information for future reference, without those amounts, is called a memorandum entry. It is not posted to the ledger as part of the double entry system. A contra entry appears on both sides of the cash book, a single entry is an incomplete record, and a journal entry is part of double entry. Therefore, the correct choice is the memorandum entry.Answer: D. memorandum entry