Jisho

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Noun
1. double-entry bookkeeping
Wikipedia definition
2. Double-entry bookkeeping systemA double-entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact that financial information used to be recorded using pen and ink in paper books – hence "bookkeeping" (whereas now it's recorded mainly in computer systems) and that these books were called journals and ledgers (hence nominal ledger, etc.
Read “Double-entry bookkeeping system” on English Wikipedia
Read “複式簿記” on Japanese Wikipedia
Read “Double-entry bookkeeping system” on DBpedia

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