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Double-entry bookkeeping

Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping in which every financial transaction is recorded with equal and opposite entries (debits and credits) - thus "balancing the books". The purpose of double-entry bookkeeping is to maintain accuracy in financial records and allow detection of errors or fraud.

History, Approaches & Books of accounts

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History

Amatino ManucciFlorentineNîmesMoneylendersArchbishop of Arles
22 related topics

Approaches

JournalsVoucherAccounting equation
3 related topics

Books of accounts

Nominal ledgerDaybooksTrial balance
3 related topics

Debits and credits

T accountProfit
2 related topics

Topics to explore

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Overview

History

Approaches

Books of accounts

Debits and credits

Advanced semantic analysis

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Map overview Semantic statistics

Double-entry bookkeeping

Nodes43
Edges42
Triples45
Avg. degree1.95
Density0.046512
Components1

How this topic connects Entity context

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Double-entry bookkeeping

Top relations

related to history · 24
Double-entry bookkeeping → Alvise Casanova, Amatino Manucci, Archbishop, Arles, Bartolomeo Fontana, Before, Bicci, Company, Domenico Manzoni, Europe, Farolfi, Florentine, Giovanni, Giovanni Antonio Tagliente, Giovannino Farolfi, In, Italian, Luca Pacioli, Manucci, Medici
related to Books of accounts · 9
Double-entry bookkeeping → Cr, Double, Dr, Each, If, In, Per, The, This
see also · 6
Double-entry bookkeeping → Abbasid Caliphate, Christie Malry's Own Double-Entry, Desi Namu, IlkhanateMomentum, Indian, Ottoman Empire
related to Debits and credits · 4
Double-entry bookkeeping → Due, Normal, Since, This
is a · 2
Double-entry bookkeeping → accounting equation, standard process for tracking business transactions that improves the ability of the users of financial information to read

Important terminology Word statistics

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Important terminology

accounting double-entry bookkeeping credit accounts account debit ledger balance transaction nominal transactions financial debits credits equation business recorded every assets

Entity relationships Subject–Predicate–Object triples

SubjectPredicateObjectConfidenceSrc
Double-entry bookkeepingis aaccounting equation0.90text
Double-entry bookkeepingis astandard process for tracking business transactions that improves the ability of the users of financial information to read0.90text
Double-entry bookkeepingrelated to Books of accountsIn0.60section
Double-entry bookkeepingrelated to Books of accountsThis0.60section
Double-entry bookkeepingrelated to Books of accountsEach0.60section
Double-entry bookkeepingrelated to Books of accountsDr0.60section
Double-entry bookkeepingrelated to Books of accountsCr0.60section
Double-entry bookkeepingrelated to Books of accountsPer0.60section
Double-entry bookkeepingrelated to Books of accountsIf0.60section
Double-entry bookkeepingrelated to Books of accountsDouble0.60section
Double-entry bookkeepingrelated to Books of accountsThe0.60section
Double-entry bookkeepingrelated to Debits and creditsSince0.60section

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    Min side: 3
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