noun
[ U ] ( business ) a system of keeping financial records in which each piece of business is recorded as a credit in one account and a debit in another
noun
[ U ] ( business ) a system of keeping financial records in which each piece of business is recorded as a credit in one account and a debit in another
Oxford Advanced Learner's English Dictionary. Оксфордский английский словарь для изучающик язык на продвинутом уровне. 2005