Bookkeeping

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Bookkeeping

The process of systematically and methodically recording the financial accounts and transactions of an entity.

Double-entry bookkeeping is an accounting system that requires that for every financial transaction there must be a debit and a credit. When merchandise is sold for cost, there is a debit to cash and a credit to sales.

See: accounting, computation, registration
References in periodicals archive ?
Steven Ball, prosecuting, said: "The issue is whether you are sure the defendant acted honestly in taking the money as book-keeper from the company.
And a book-keeper who also took part in the money-laundering scam was sent to prison for two-and-a-half years.
THE grieving parents of a murdered book-keeper said their ordeal continues as her "deceitful and controlling" former lover faces a life sentence for the killing.
About 100 volunteers have been drafted in to scour the countryside where police believe the 38-year-old book-keeper was buried.
A BOOK-keeper jailed for stealing almost pounds 800,000 from his firm and buying Japanese toys has been ordered to pay back more than pounds 150,000.
Instead Rawlings, who was a book-keeper with the national volunteering charity CSV Environment, was given a suspended sentence.
Her book-keeper father and factory-employed mother emigrated to the UK during the 1960s, but divorced when their daughter was still young.
Tootsie worked for many years as a book-keeper for Guterman International Corporation before retiring.
Mr Lamb said Horsley first admitted the theft to book-keeper Gwen Watson when she asked to see the bank paying-in books.
Jill added: "Pitman Training diplomas provide our students with all of the skills that they need to become a fully-qualified executive PA, legal or medical secretary, or book-keeper.
TRAINER of a Cheltenham Gold Cup favourite fires a groom for feeding information to a book-keeper.
Dr Campbell was married when he had an affair with young book-keeper Mary Smith in England and fathered Rowling's grandmother, Freda.