double-entry bookkeeping

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Synonyms for double-entry bookkeeping

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

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References in periodicals archive ?
Therefore, the balance sheet used by Chinese enterprises in the first half of the twentieth century was closer to a statement of trial balance in double-entry bookkeeping systems, compared to current standard practices.
The Ministry of Strategy and Finance adopted the accrual basis accounting and double-entry bookkeeping system to all sectors of national finance in fiscal year 2009.
balance of payments accounts, a double-entry bookkeeping system, should equal zero.
Venture's general ledger is a double-entry bookkeeping system, which allows the user to set up a charte of accounts and enter transactions in a general journal.
Once the business community recognized the beauty of the double-entry bookkeeping system, rapid growth followed.