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  2. Counting house - Wikipedia

    en.wikipedia.org/wiki/Counting_house

    A counting house, or counting room, was traditionally an office in which the financial books of a business were kept. [1] It was also the place that the business received appointments and correspondence relating to demands for payment. [2] Originating in Italy, the counting house was a central feature of commerce in the high Middle Ages and ...

  3. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    The primary purpose of bookkeeping is to record the financial effects of transactions. An important difference between a manual and an electronic accounting system is the former's latency between the recording of a financial transaction and its posting in the relevant account.

  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. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    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.

  6. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    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 acco

  7. Generally Accepted Recordkeeping Principles - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    Records management professionals in designing comprehensive and effective records management programs. The principles identify the critical hallmarks of information governance, which Gartner describes as an accountability framework that "includes the processes, roles, standards, and metrics that ensure the effective and efficient use of ...

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