double-entry bookkeeping

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Noun1.double-entry bookkeeping - bookkeeper debits the transaction to one account and credits it to another
bookkeeping, clerking - the activity of recording business transactions
References in periodicals archive ?
The inspectors were checking possible double-entry accounting and premeditated concealment of turnover in order to significantly lower taxes and social security contributions owed.
4 acres of land, this captivating property welcomes you with its sweeping double-entry driveway.
The Egyptian Financial Supervisory Authority (EFSA) rejected investors' demands to abolish restrictions on international transfers of the Global Depositary Receipts (GDR) and double-entry stocks registered in foreign markets.
Tenders are invited for Double-Entry Accounting - Hirat
Constitution--Soil emphasizes the financial effects of good procedures, double-entry bookkeeping, and independent audits.
This delightful book is based on the false premise that the work of Luca Pacioli on double-entry bookkeeping in the fifteenth century could somehow "make or break the planet" today (226).
According to investigators, UBS France had a double-entry bookkeeping system to conceal undeclared accounts from the French tax authorities, Voice of Russia reported.
Meanwhile, the second secretary at the General Consulate Hani Al-Hammad pointed out that businessmen and Kuwait tourists who are staying in Guangzhou and who would like to visit special administrative regions such as Hong Kong and Macau to get a double-entry or multiple-entry Chinese visa to ensure smooth traveling within the country.
1924), An Original Translation of the Treatise on Double-Entry Book-Keeping by Frater Lucas Pacioli (London: Institute of Book-keepers).
In response, in 1772 Wedgwood decided to use double-entry book-keeping to examine rigorously his firm's accounts and business practices.
The lock keeps the user friendly double-entry key trapped in the unlocked position which prevents the key from getting lost.