bookkeeping

bookkeeping, n. The mechanical recording of debits and credits or the summarizing of financial information, usu. about a business enterprise. Cf. ACCOUNTING.

double-entry bookkeeping. A method of bookkeeping in which every transaction recorded by a business involves one or more “debit” entries and one or more “credit” entries. • The debit entries must equal the credit entries for each transaction recorded.

single-entry bookkeeping. A method of bookkeeping in which each transaction is recorded in a single record, such as a record of cash or credit accounts.

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