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Bookkeeping   /bˈʊkkˌipɪŋ/   Listen
noun
Bookkeeping  n.  The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts. The books commonly used are a daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal, and Ledger.
Bookkeeping by single entry, the method of keeping books by carrying the record of each transaction to the debit or credit of a single account.
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 that the one entry may check the other; sometimes called, from the place of its origin, the Italian method.






Collaborative International Dictionary of English 0.48








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"Bookkeeping" Quotes from Famous Books



... happiness of a family, as by showing how they add beauty to a copy-book, or a portfolio of drawings? Would not a teacher be as well employed in teaching the rules of economy, in regard to time and expenses, or in regard to dispensing charity, as in teaching double, or single entry in bookkeeping? Are not the principles that should guide in constructing a house, and in warming and ventilating it properly, as important to young girls as the principles of the Athenian Commonwealth, or the rules of Roman tactics? Is it not as important that children should be taught the ...
— A Treatise on Domestic Economy - For the Use of Young Ladies at Home and at School • Catherine Esther Beecher

... baking, barbering, basket-making, blacksmithing, bookbinding, bookkeeping, bricklaying, broom-making, building trades, cabinet-making, calcimining, carpentry, chalk-engraving, cementing, chair-making, china-painting, construction work, cooking, clay-modeling, coopery, dairying, domestic science, drawing, dress-making, electricity, ...
— The Deaf - Their Position in Society and the Provision for Their - Education in the United States • Harry Best

... Kensington was earning $2.50 a week, folding circulars, addressing envelopes and doing such work. Her parents were poor. She had the most meagre education, and the outlook for her to earn more was dark. Some one advised her to go to Temple College at night and study bookkeeping. A few years after, her well-wisher saw her one evening at the college, bright, happy, a different girl in both dress and deportment She had a position as bookkeeper at $10 a week and was going on now ...
— Russell H. Conwell • Agnes Rush Burr

... yet they always took part in every play and were always doing something for charity—acting, reciting, singing. They were very serious and never smiled, and even in burlesque operettas they acted without gaiety and with a businesslike air, as though they were engaged in bookkeeping. ...
— The House with the Mezzanine and Other Stories • Anton Tchekoff

... subordinate States are actually "subsidized" by regular annual payments out of Federal revenues, mainly derived from Customs and Excise, and in the case of Australia, as I observed at p. 245, the process at present entails an elaborate system of bookkeeping to distinguish between the "collected" and "true" revenue of the several States, similar in kind to the calculations now made by the Treasury for ascertaining the "collected" and "true" revenue derived from Ireland, ...
— The Framework of Home Rule • Erskine Childers


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