a person who records the accounts or transactions of a business in a general ledger
One engaged in bookkeeping The term is applied to a person who does all the bookkeeping of an enterprise, or whose work is specialized, such as one who maintains the general ledger or who works on accounts receivable A bookkeeper may also be an accountant, if, in addition he/she prepares or supervises the preparation of financial statements from the accounts, designs and modifies the methods employed, or supervises transaction recording
an employee of a small business, who performs all of the bookkeeping tasks of that business, with little or no supervision. Tasks include but are not limited to: accounts receivable, accounts payable, payroll, payroll taxes, and financial statements
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 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 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
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