noun
: a method or system of bookkeeping that recognizes only one side of a business transaction and usually consists only of a record of cash and personal accounts with debtors and creditors — compare double entry
noun
: a method or system of bookkeeping that recognizes only one side of a business transaction and usually consists only of a record of cash and personal accounts with debtors and creditors — compare double entry
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012