Index: gcc/fortran/decl.c
===================================================================
--- gcc/fortran/decl.c	(revision 230064)
+++ gcc/fortran/decl.c	(working copy)
@@ -926,6 +926,7 @@ get_proc_name (const char *name, gfc_sym
 	  gfc_find_sym_tree (name, gfc_current_ns, 0, &st);
 	  st->n.sym = *result;
 	  st = gfc_get_unique_symtree (gfc_current_ns);
+	  sym->refs++;
 	  st->n.sym = sym;
 	}
     }
@@ -972,7 +973,7 @@ get_proc_name (const char *name, gfc_sym
       /* Trap another encompassed procedure with the same name.  All
 	 these conditions are necessary to avoid picking up an entry
 	 whose name clashes with that of the encompassing procedure;
-	 this is handled using gsymbols to register unique,globally
+	 this is handled using gsymbols to register unique, globally
 	 accessible names.  */
       if (sym->attr.flavor != 0
 	  && sym->attr.proc != 0
@@ -9052,7 +9053,7 @@ gfc_match_final_decl (void)
 
       /* Add this symbol to the list of finalizers.  */
       gcc_assert (block->f2k_derived);
-      ++sym->refs;
+      sym->refs++;
       f = XCNEW (gfc_finalizer);
       f->proc_sym = sym;
       f->proc_tree = NULL;
Index: gcc/testsuite/gfortran.dg/pr68318_1.f90
===================================================================
--- gcc/testsuite/gfortran.dg/pr68318_1.f90	(nonexistent)
+++ gcc/testsuite/gfortran.dg/pr68318_1.f90	(working copy)
@@ -0,0 +1,18 @@
+! { dg-do compile }
+! { dg-options "-O0"
+! PR fortran/68318
+! Original code submitted by Gerhard Steinmetz
+! <gerhard dot steinmetz dot fortran at t-online dot de>
+!
+module m
+   implicit none
+contains
+   subroutine s1
+   entry e        ! { dg-error "(2)" }
+   end
+   subroutine s2
+   entry e        ! { dg-error "is already defined" }
+   end
+end module
+! { dg-prune-output "Duplicate ENTRY attribute specified" }
+
Index: gcc/testsuite/gfortran.dg/pr68318_2.f90
===================================================================
--- gcc/testsuite/gfortran.dg/pr68318_2.f90	(nonexistent)
+++ gcc/testsuite/gfortran.dg/pr68318_2.f90	(working copy)
@@ -0,0 +1,22 @@
+! { dg-do compile }
+! PR fortran/68318
+! Original code submitted by Gerhard Steinmetz
+! <gerhard dot steinmetz dot fortran at t-online dot de>
+!
+module m1
+   implicit none
+contains
+   subroutine s1
+   entry e
+   end
+end module
+
+module m2
+   use m1         ! { dg-error "(2)" }
+   implicit none
+contains
+   subroutine s2
+   entry e        ! { dg-error "is already defined" }
+   end
+end module
+! { dg-prune-output "Cannot change attribute" }