(Askeri) MUZAAF USULÜ MUHASEBE: Sermaye hesabı, kıymet hesabı, satış hesabı ve netice hesabı gibi, dört asli hesabı içine alan bir muhasebe kayıt sistemi
İngilizce - İngilizce
bookkeeping teriminin İngilizce İngilizce sözlükte anlamı
the process of recording financial transactions in a set of books, in an organized manner Bookkeeping records may be in a manual system or a computerized system The standard accepted manner of bookkeeping is the 'double entry' system using debits and credits
The art, practice, or labor involved in the systematic recording of the transactions affecting a business The invention of the double-entry bookkeeping system is generally credited to Luca Pacioli
The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts
The act of systematically recording the financial transactions affecting a business
Bookkeeping is the job or activity of keeping an accurate record of the money that is spent and received by a business or other organization. accountancy. Recording of the money values of business transactions. Bookkeeping provides the information from which accounts are prepared but is distinct from accounting. Bookkeeping offers information on both the current value, or equity, of an enterprise and on its change in value (due to profit or loss) over a given time period. Managers require such information to examine the results of operations and budget for the future; investors need it to make decisions about buying or selling securities; and credit grantors use it to determine whether to grant a loan. Financial records were kept in Babylon and in ancient Greece and Rome. The double-entry method of bookkeeping began with the development of the Italian commercial republics of the 15th century. The Industrial Revolution stimulated the spread of bookkeeping, and 20th-century taxation and government regulations made it a necessity. Two types of records continue to be used in bookkeeping journals and ledgers. They can be recorded by hand or entered into a computer. The journal contains daily transactions (sales, purchases, etc.), while the ledger contains the record of individual accounts. Each month an income statement and a balance sheet are posted in the ledger
The process of recording business transactions into the accounting records The "books" are the documents in which the records of transactions are kept
The process of recording transactions in an entity's books of accounts (Source: FHA Handbook 4370 4 REV-1, Appendix 2)