Definition of 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
.
See also:
Bookkeeping
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