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2 definitions found

From The Collaborative International Dictionary of English v.0.44 : [ gcide ]


  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.
     [1913 Webster]
  
     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.
        [1913 Webster]

From Webster's Revised Unabridged Dictionary (1913) : [ web1913 ]


  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.

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