double entry

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  • noun

Synonyms for double entry

bookkeeper debits the transaction to one account and credits it to another

References in periodicals archive ?
The objective of the training is to provide an understanding of the concept and use of double-entry bookkeeping
The globally replicable solution is double-entry, accrual-basis international accounting standards (IPSAS/IFRS).
While some believe that such valuations (some calculated on bases owing little to double-entry, one might add) should be constructed and incorporated 'into the accounts', proponents of both non-financial but quantitative reporting and non-quantitative disclosures, in media and forms unrelated to the conventional annual report, may also be found.
The difficulty lay in the fact that the transactions needed to incorporate the manufacturing of products into the existing double-entry system were not financial transactions; they did not involve the exchange of goods, but such manoeuvres as adding the cost of labour acquired or materials bought.
Jane concentrates on the central concept of the surplus early on and its relationship to double-entry bookkeeping.
Each class member was instructed to keep an on-going double-entry reflective journal of everything they did and learned as they worked on the project.
This is not a course that teaches people to become bookkeepers; anyone who does not have a command of double-entry accounting would be utterly lost from Day 1.
The nursery will have a garden and outside play area with CCTV security and double-entry door locks.
Venkatrathnam guide readers through the concepts and processes that every bookkeeper needs to know, including: single-vs double-entry bookkeeping, cash- vs accrual-basis accounting, posting financial transactions, keeping a "paper trail" of source documents, preparing a trial balance, creating financial statements, establishing internal controls, preparing for the annual audit, and closing out the fiscal year.
Christie Malry's Own Double-Entry opens at the Electric cinema on Friday, the 9pm performance is part of the Birmingham Film festival Fringe and includes music by Luke Haines and a post film Q&A session with Paul Tickell and Nick Moran
Chapter 2, "Counting Becomes Accounting," detects cipher-substitutions in Renaissance finances, as when doge Andrea Gritti distributes coins -- instead of gamebirds -- to Venetian patricians, and Luca Pacioli introduces double-entry bookkeeping.
Anyone in the audience who found Eifman's dance-as-drama as alien as any foreign language should have looked upon it as a balletic version of double-entry bookkeeping: The undeniable assets on view--superbly trained dancers, long of limb and bursting with verve; strikingly handsome settings and costumes, especially if designed by Slava Okunev--were counterbalanced by distinct liabilities--strenuous choreography of unrelenting theatricality; a use of great music (all on tape) so cavalier it amounted to abuse.
Furthermore, Rick Elam of the AICPA has stated that "Traditional double-entry bookkeeping is becoming the Latin of business school - interesting to study and useful from a historical perspective, but not in demand in everyday practice.
For the industrial era, double-entry bookkeeping evolved to record the changes in wealth through the creation of income and funds flow statements.