Bookkeeping by double entry

a mode of bookkeeping in which two entries of every transaction are carried to the ledger, one to the Dr., or left hand, side of one account, and the other to the Cr., or right hand, side of a corresponding account, in order tha the one entry may check the other; - sometimes called, from the place of its origin, the Italian method.

See also: Bookkeeping

References in periodicals archive ?
Surmise regarding the origin of bookkeeping by double entry, by P.
James Collier en Bookkeeping by Double Entry (1884) y S.
COLLIER, James (1884) Bookkeeping by Double Entry: Familiarly Explained Together with Copious and Graduated Exercises, and a New Method for Dealing with Small Debts.