single-entry bookkeeping


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Noun1.single-entry bookkeeping - a simple bookkeeping system; transactions are entered in only one account
bookkeeping, clerking - the activity of recording business transactions
References in periodicals archive ?
9) Some scholars believe that certain preliminary kinds of Chinese double-entry bookkeeping procedures, with a mixture of traditional single-entry bookkeeping practices, emerged in the commercial sectors in Northern China in the late nineteenth century, i.
The idea that export subsidies will create jobs and increase GDP is yet another example of the single-entry bookkeeping mentality that has larded the federal budget with so many subsidies and payments to special interests.
Single-entry bookkeeping prevailed until the Industrial Age rendered it useless.

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