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Bookkeeping   /bˈʊkkˌipɪŋ/   Listen
noun
Bookkeeping  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 that the one entry may check the other; sometimes called, from the place of its origin, the Italian method.






Collaborative International Dictionary of English 0.48








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"Bookkeeping" Quotes from Famous Books



... vellon. The evident intention was to have one common nominal basis (peso and duro), but subdivided in a manner to limit the currency of the colonial coinage to its own locality. With pesos, reales, cuartos, maravedis, and ounces of gold, bookkeeping was somewhat complicated; however, the Government accounts were rendered easy by a decree dated January 17, 1857, which fixed pesos and cents for official reckoning. Merchants then adopted this standard. Up to 1860 ...
— The Philippine Islands • John Foreman

... from dictation; (2) arithmetic—fundamental rules, fractions, proportion, percentage and interest, reduction; (3) elements of accounts and bookkeeping; (4) geography, history, and government—general questions, principally such as relate to the United States; (5) elements of English grammar, chiefly orthography and syntax; (6) writing and briefing letters; ...
— Messages and Papers of Rutherford B. Hayes - A Compilation of the Messages and Papers of the Presidents • James D. Richardson

... Ramel, you know very well that it is not of you that I speak thus—I shall be no fatter for it, I presume. I only want just to keep life and soul together, if it can be done. I suppose you could not find me a place, Monsieur Ramel? I would do anything, heavy work if need be, or bookkeeping, if it is desired. I would like bookkeeping better, although it is not my line, because the forge fire, the coal and heat, as you see, affect me there now—he touched his neck—it strangles me and hastens the end too quickly. It is true for that I ...
— His Excellency the Minister • Jules Claretie

... The first week is over, and the finances did n't come out right at all. I have a system of bookkeeping which is original, simple, practical, and absolutely reliable. The house-money I keep in a cigar-box with three partitions (formerly used for birds' eggs), and I divide the month's money in four parts, ...
— Polly Oliver's Problem • Kate Douglas Smith Wiggin

... answered. "I know I am a poor manager, but somehow I don't just take to housekeeping and mothering naturally. Men always think girls know such things by instinct. They don't understand that we have to learn them just as boys learn bookkeeping or office work and I have never had any ...
— The Camp Fire Girls at Sunrise Hill • Margaret Vandercook


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