A journal entry which contains more than one debit or more than one credit or both effects of a transaction is known as a combined/compound journal entry.

What do you mean by combined entry?

Answer: According to Accounting Tools, a combined entry is a type of data entry in which multiple journal entries of credits and debits are combined into one entry. These types of entries are commonly used when the original journal entries come from the same event.

When combined general entries are written?

A simple compound/combined Journal Entry is a journal entry involving 3 or more Account Heads in which there are either multiple debits or multiple credits and not both.