double book-keeping
81triple entry — fraudulent It refers to book keeping; and see double entry: ... carried with him, like bad breath, the reek of the back streets of furtive deals and triple entry accountancy. (R. Harris, 1992) In France, it means having separate sets …
82articulated accounts — Accounts prepared under the double entry book keeping system, in which the retained earnings figure on the profit and loss account equals the increase in net worth of the business on the balance sheet, subject to any other increases, such as an… …
83credit — 1) The reputation and financial standing of a person or organization. 2) The sum of money that a trader or company allows a customer before requiring payment. 3) The funding of members of the public to purchase goods and services with money… …
84debit entry — An entry made in double entry book keeping on the left hand side of an account. It records either an increase in an asset or expense or a decrease in a liability, revenue, or equity item. For example, cash paid into the bank from a debtor will… …
85memorandum entry — An entry in a ledger that does not form part of the double entry book keeping system. For example, individual debtors ledgers are memorandum ledgers …
86trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …
87articulated accounts — Accounts prepared under the double entry book keeping system, in which the retained earnings figure on the profit and loss account equals the increase in net worth of the business on the balance sheet, subject to any other increases, such as an… …
88credit — 1) The reputation and financial standing of a person or organization. 2) The sum of money that a trader or company allows a customer before requiring payment. 3) The funding of members of the public to purchase goods and services with money… …
89trial balance — A listing of the balances on all the accounts of an organization, with debit balances in one column and credit balances in the other. If the rules of double entry book keeping have been accurately applied, the totals of each column should be the… …
90literature — /lit euhr euh cheuhr, choor , li treuh /, n. 1. writings in which expression and form, in connection with ideas of permanent and universal interest, are characteristic or essential features, as poetry, novels, history, biography, and essays. 2.… …
