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Single-entry bookkeeping system : ウィキペディア英語版 | Single-entry bookkeeping system
A single-entry bookkeeping system or single-entry accounting system is a method of bookkeeping relying on a one sided accounting entry to maintain financial information. ==Overview== Most businesses maintain a record of all transactions based on the double-entry bookkeeping system. However, many small, simple businesses maintain only a single-entry system that records the "bare-essentials." In some cases only records of cash, accounts receivable, accounts payable and taxes paid may be maintained. This type of accounting system with additional information can typically be compiled into an income statement and statement of affairs by a professional accountant.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Single-entry bookkeeping system」の詳細全文を読む
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