Reference > Brewer’s Dictionary > Book-keeping.

 Book-keeper.Bookworm. 
CONTENTS · BIBLIOGRAPHIC RECORD
E. Cobham Brewer 1810–1897. Dictionary of Phrase and Fable. 1898.
 
Book-keeping.
 
The system of keeping the debtor and creditor accounts of merchants in books provided for the purpose, either by single or by double entry.   1
   Waste-book. A book in which items are not posted under heads, but are left at random, as each transaction occurred.   2
   Day-book. A book in which are set down the debits and credits which occur day by day. These are ultimately sorted into the ledger.   3
   Ledger (Dutch, leggen, to lay). The book which is laid up in counting-houses. In the ledger the different items are regularly sorted according to the system in use. (LEDGER-LINES.)   4
   By single entry. Book-keeping in which each debit or credit is entered only once into the ledger, either as a debit or credit item, under the customer’s or salesman’s name.   5
   By double entry. By which each item is entered twice into the ledger, once on the debit and once on the credit side.   6
 


 Book-keeper.Bookworm. 

 
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