Definition of Double-entry bookkeeping
1. Noun. Bookkeeper debits the transaction to one account and credits it to another.
Double-entry Bookkeeping Pictures
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Lexicographical Neighbors of Double-entry Bookkeeping
Literary usage of Double-entry bookkeeping
Below you will find example usage of this term as found in modern and/or classical literature:
1. Accounting Practice and Procedure by Arthur Lowes Dickinson (1913)
"Double-Entry Bookkeeping The term "bookkeeping" is commonly and loosely used to describe any method of entering accounts of transactions in money, ..."
2. Modern Accounting, Its Principles and Some of Its Problems by Henry Rand Hatfield (1909)
"DYER, S. A Common Sense Method of Double Entry Bookkeeping on First Principles as Suggested by De Morgan. Part I. Theoretical. London, 1897. ..."
3. Corporate Finance and Accounting: Treating of the Corporate Finances and by Harry Clark Bentley, Thomas Conyngton (1908)
"(a) Scientific bookkeeping, better known as double entry bookkeeping, is the act of classifying and recording business transactions in chronological ..."
4. Subject Index of the Modern Works Added to the Library of the British Museum ...by George Knottesford Fortescue by George Knottesford Fortescue (1902)
"DYER (S.) Common-sense method of Double- Entry Bookkeeping. ... CLARKE (GF) Double Entry Bookkeeping, pp. 104. Lond. 1898. 8°. ..."
5. Accounting Theory and Practice by Roy Bernard Kester (1917)
"Ancient Double-Entry Bookkeeping In 1494 at Venice a monk, ... beek entitled "Ancient Double-Entry Bookkeeping" has been made. At the end of his treatise on ..."
6. I.C.S. Reference Library: A Series of Textbooks Prepared for the Students of by International Correspondence Schools (1904)
"... in this and the following Sections, such a full and complete understanding of the theory and elements of double-entry bookkeeping as will enable him to ..."
7. The New International Encyclopædia edited by Daniel Coit Gilman, Harry Thurston Peck, Frank Moore Colby (1902)
"In double-entry bookkeeping, sometimes called the Italian method on account of its ... The simplest combination of books suited to double-entry bookkeeping ..."