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
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
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.e., the Longmen Zhang [Dragon Gate bookkeeping] developed by merchants from Shangxi Province [see Lin 1992; Aiken and Lu, 1998; Auyeung, 2002]
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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