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.
single entry bookkeeping Read More »
A method of bookkeeping in which each transaction is recorded in a single record, such as a record of cash or credit accounts.
single entry bookkeeping Read More »
single-entry bookkeeping 单式簿记 一种记账方式。对一项交易只作单方记录,它既不独自平衡,也不相互联接,即借方与贷方并不相等,是一种不完整的会计记录。通常仅设置现金账户和人名账户,一个会计期的损益不是依靠会计记录,而是以期初和期末财务状况的比较倒轧〔plug〕出来的数据。单式簿记通常仅应用于小型零售企业,用以记录现金的收支和应收应付账款等。
single-entry bookkeeping Read More »