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Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business. Transactions include purchases, sales, receipts and payments by an individual person, organization or ...
Accounting records can be in physical or electronic formats. In some states, accounting bodies set rules on dealing with records from a presentation of financial statements or auditing perspective. Rules vary in different countries and different industries have specific record-keeping requirements.
Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...
Meiji period, 1914. The history of accounting or accountancy can be traced to ancient civilizations. [1][2][3] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [1][4][5] and early auditing systems by the ancient Egyptians and Babylonians. [2]
Accounting, also known as accountancy, is the process of recording, processing and analyzing information about economic entities, such as businesses and corporations. [1] [2] [1] [3] [4] Accounting measures and analyzes [5] the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [6]
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.
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