Noah Webster Dictionary (1913 edition): Bookkeeping

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Noah Webster Dictionary (1913 edition): Bookkeeping


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(n.) The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts. The books commonly used are a daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal, and Ledger.