book-keeping entry

См. также в других словарях:

• book-keeping — ˈbook ˌkeeping also book keeping noun [uncountable] ACCOUNTING the recording of all the money received into and paid out from a business: • Every business must have an accounts function where income and expenditure book keeping is done. ˌdouble… …   Financial and business terms

• double entry book-keeping — ➔ book keeping …   Financial and business terms

• single entry book-keeping — ➔ book keeping …   Financial and business terms

• single-entry book-keeping — A book keeping system that only records one aspect of each transaction, i.e. either a debit or a credit. Compare: double entry book keeping …   Accounting dictionary

• book of prime entry — A book or record in which certain types of transaction are recorded before becoming part of the double entry book keeping system. The most common books of prime entry are the day book, the cash book, and the journal …   Accounting dictionary

• book of prime entry — A book or record in which certain types of transaction are recorded before becoming part of the double entry book keeping system. The most common books of prime entry are the day book, the cash book, and the journal …   Big dictionary of business and management

• entry — A record made in a book of account, register, or computer file of a financial transaction, event, proceeding, etc. See also: double entry book keeping …   Accounting dictionary

• entry — A record made in a book of account, register, or computer file of a financial transaction, event, proceeding, etc. See also double entry book keeping …   Big dictionary of business and management

• double-entry book-keeping — A method of recording the transactions of a business in a set of accounts, such that every transaction has a dual aspect and therefore needs to be recorded in at least two accounts. For example, when a person (debtor) pays cash to a business for… …   Accounting dictionary

• double-entry book-keeping — A method of recording the transactions of a business in a set of accounts, such that every transaction has a dual aspect and therefore needs to be recorded in at least two accounts. For example, when a person (debtor) pays cash to a business for… …   Big dictionary of business and management

• book entry — The nonphysical record of ownership, custody, and transfer of securities through electronic means. The system for settlement, delivery, and custody of uncertificated securities. American Banker Glossary An electronic system of keeping records of… …   Financial and business terms