Accounting Dictionary - Letter B

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Bookkeeping
represents a process of recording actual transactions of an entity. Bookkeeping does not involve analysis of accounting data. Bookkeeping is an integral part of accounting, and thus, bookkeeping prepares necessary financial information for accounting. Bookkeeping includes recording, classifying and summarizing data.
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