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 ?
Tax Mapper, an all-new tax workflow solution, makes annual tax preparation easier than ever for US accountants and bookkeepers by seamlessly mapping client data from the Xero platform for their preferred tax software in a few easy clicks.
Bookkeepers are searching for higher pay for their skill level while being treated with respect, and have found themselves wanting to take charge of their own future by starting a bookkeeping business.
The same applies for bookkeepers who can also earn up to 28% higher in Northern Ireland's capital with an average salary of over PS22,000.
Chapter 4, "Playhouse MSS: what bookkeepers did," further examines a priori expectations about bookkeepers' supposed regularizations "in the context of a record of the kinds of changes bookkeepers actually made to playhouse MSS concerning the naming of characters, the provision of SDD, the introduction or toleration of confusion or duplication, and the recording of actors' names." [p.
"As a not-for-profit, long-established industry body, the IAB qualifi-cations are highly regarded, by bookkeepers and those who use our services.
And for the vast majority of entrances and dialogue lines, theatrical bookkeepers saw no reason to supplement or otherwise alter the playwright's directions.
The whistle-blower together with two bookkeepers, finance officer and another employee were allegedly summoned by Oebanda to her office and ordered to "fill the gap of the liquidation."
Team Valley-based Access Training is offering a Level 2 Certificate in Bookkeeping after the National Apprenticeship Service reported local firms were finding it difficult to recruit and train suitable bookkeepers.
An Australia-wide research study into fraud committed by bookkeepers has revealed new evidence of the size of the problem and its devastating impact.
ACCORDING TO THE AMERICAN INSTITUTE OF PROFESSIONAL BOOKKEEPERS (AIFB), today's professional bookkeeper is "part accountant, part tax whiz and part financial analyst." Bookkeepers maintain accounting records, and among their duties may be recording financial transactions that include costs and income.
The Institute of Certified Bookkeepers has in excess of 150,000 students and members spread across more than 50 countries, making it the largest bookkeeping institute in the world.
Harris recommended that heads of small businesses ensure they look at the bank statements before their bookkeepers do, review all the cheques, and make sure it is their signature on them.