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  2. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  3. Ledger (software) - Wikipedia

    en.wikipedia.org/wiki/Ledger_(software)

    Ledger is a command-line based double-entry bookkeeping application. Accounting data is stored in a plain text file, using a simple format, which the users prepare themselves using other tools. Ledger does not write or modify data, it only parses the input data and produces reports.

  4. Single-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Single-entry_bookkeeping

    Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Using the rules of double-entry, these journal summaries are then transferred to their respective accounts in the ledger, or account book. For example, the entries in the Sales Journal are taken and a debit entry is made in each customer's account (showing that the customer now owes us money), and a credit entry might be made in the account for ...

  6. Accounting software - Wikipedia

    en.wikipedia.org/wiki/Accounting_software

    Some reasons cloud accounting software is preferred by users is there is no need to worry about maintenance or hardware system upgrades, it can reduce overall costs, and that a user can gain access from multiple locations. One of the primary reasons cloud accounting software is not being used is the threat of the security of the data. [7]

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