
Process of recording commercial transactions in a systematic and established procedure. These records provide the basis for the preparation of accounts. The earliest known work on double-entry...
Found on
http://www.encyclo.co.uk/local/20688

Book-keeping is the process of recording commercial transactions in a systematic and established procedure. These records provide the basis for the preparation of accounts. The earliest known work on double-entry book- keeping, was by Luca Pacioli, published in Venice in 1494. The method had, however, been practised by Italian merchants for several...
Found on
http://www.probertencyclopaedia.com/browse/JB.HTM

Process of recording commercial transactions in a systematic and established procedure. These records provide the basis for the preparation of accounts
Found on
https://www.encyclo.co.uk/local/21221
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