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1 double-entry bookkeeping system
- двойная запись (бухг.)
двойная запись (бухг.)
Методический прием в бухгалтерском учете, состоящий в том, что данные о хозяйственных операциях и иных фактах хозяйственной деятельности в одной и той же денежной сумме одновременно регистрируются в счетах по д?бету одних счетов и по кр?диту других. Например, если по расходному кассовому ордеру вам выдадут под отчет 1000 рублей, то будет сделана запись по кредиту счета «Касса» и по дебету счета «Подотчетные лица». И в каждом из счетов будет проставлено: 1000 рублей. Двойная запись — основа балансового метода в бухгалтерском учете.
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Англо-русский словарь нормативно-технической терминологии > double-entry bookkeeping system
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2 self-contained double-entry bookkeeping system
Экономика: самостоятельная система двойной бухгалтерииУниверсальный англо-русский словарь > self-contained double-entry bookkeeping system
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3 double entry
A n comptabilité f en partie double. -
4 system
система; комплекс• -
5 book of prime/original entry
Fina chronological record of a business’s transactions arranged according to type, for example, cash or sales. The books are then used to generate entries in a double-entry bookkeeping system.The ultimate business dictionary > book of prime/original entry
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6 closing entries
Finin a double-entry bookkeeping system, entries made at the very end of an accounting period to balance the expense and revenue ledgers -
7 incomplete records
Finan accounting system which is not double-entry bookkeeping. Various degrees of incompleteness can occur, for example, single-entry bookkeeping, in which usually only a cash book is maintained. -
8 charge and discharge accounting
Finformerly, a bookkeeping system in which a person charges himself or herself with receipts and credits himself or herself with payments. This system was used extensively in medieval times before the advent of double-entry bookkeeping.The ultimate business dictionary > charge and discharge accounting
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9 dyed
adj. lit. двапати премачкан double-entry accounting system систем на двојно книжење double-entry bookkeeping двојно книговодство
См. также в других словарях:
Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… … Wikipedia
double entry bookkeeping — UK US noun [U] (also double entry accounting) ACCOUNTING ► the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is… … Financial and business terms
Single-entry bookkeeping system — also known as Single entry accounting system is a one sided accounting entry to maintain financial information.OverviewMost businesses maintain a record of all transactions based on the double entry bookkeeping system. However, many small, simple … Wikipedia
double entry bookkeeping — A system of recording accounting transactions with corresponding *debit entries and *credit entries of equal value. The mathematical integrity of the dualistic aspects of double entry bookkeeping can be established, through preparation of a… … Auditor's dictionary
double-entry bookkeeping — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry • Hypernyms: ↑bookkeeping, ↑clerking * * * ˌdouble entry ˈbookkeeping 7 [double entry bookkeeping] … Useful english dictionary
Double entry — may refer to:*The double entry bookkeeping system, also known as the double entry accounting system. *Double penetration *A pair of doors in the same opening e.g. French doorsee also*Reentry *Double entendre *Dual ported RAM … Wikipedia
double-entry bookkeeping — /ˌdʌb(ə)l ˌentri bυkki:pɪŋ/ noun a system of bookkeeping where both debit and credit entries are recorded in the accounts at the same time (e.g., when a sale is credited to the sales account the purchaser’s debt is debited to the debtors account) … Dictionary of banking and finance
double entry bookkeeping — Accounting system which requires that in every entry there be a debit and a credit; e.g. on cash sale of merchandise, a debit to cash and a credit to sales … Black's law dictionary
double entry bookkeeping — Accounting system which requires that in every entry there be a debit and a credit; e.g. on cash sale of merchandise, a debit to cash and a credit to sales … Black's law dictionary
double entry — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry bookkeeping • Hypernyms: ↑bookkeeping, ↑clerking * * * noun : a method or system of bookkeeping that recognizes both the receiving and the giving … Useful english dictionary
double entry — A bookkeeping system that lists each transaction twice in the ledger. Dictionary from West s Encyclopedia of American Law. 2005. double entry A bookkeeping system that lists each transaction twice in the … Law dictionary
