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Hasil cari dari kata atau frase: Bookkeeping by double entry(0.00947 detik)
Found 1 items, similar to Bookkeeping by double entry.
English → English (gcide)
Definition: Bookkeeping by double entry
Bookkeeping \Book"keep`ing\, n.
The art of recording pecuniary or business transactions in a
regular and systematic manner, so as to show their relation
to each other, and the state of the business in which they
occur; the art of keeping accounts. The books commonly used
are a daybook, cashbook, journal, and ledger. See Daybook,
Cashbook, Journal, and Ledger.
Bookkeeping by single entry, the method of keeping books by
carrying the record of each transaction to the debit or
credit of a single account.
Bookkeeping by double entry, a mode of bookkeeping in which
two entries of every transaction are carried to the
ledger, one to the Dr., or left hand, side of one account,
and the other to the Cr., or right hand, side of a
corresponding account, in order tha? the one entry may
check the other; -- sometimes called, from the place of
its origin, the Italian method.