Definition of Bookkeeping
Book´keep`ing
n.
1.
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
.
Related Words
accountancy
,
accounting
,
clerking
,
double
entry
,
double-entry
bookkeeping
,
posting
,
single
entry
,
single-entry
bookkeeping
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