資料來源 : Webster's Revised Unabridged Dictionary (1913)

Bookkeeping \Book"keep`ing\, n.
   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 books commonly used
   are a daybook, cashbook, journal, and ledger. See {Daybook},
   {Cashbook}, {Journal}, and {Ledger}.

   {Bookkeeping by single entry}, the method of keeping books by
      carrying the record of each transaction to the debit or
      credit of a single account.

   {Bookkeeping by double entry}, a mode of bookkeeping in which
      two entries of every transaction are carried to the
      ledger, one to the Dr., or left hand, side of one account,
      and the other to the Cr., or right hand, side of a
      corresponding account, in order tha? the one entry may
      check the other; -- sometimes called, from the place of
      its origin, the Italian method.