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Double-entry bookkeeping

An 

Accounting

 technique which records each 

Transaction

 as both a 

Credit

 and a debit. 

Credit

 entries represent the sources of 

Financing

, and the 

Debit

 entries represent the uses of that financing. Since each 

Credit

 has one or more corresponding debits (and vice versa), the system of double entry bookkeeping always leads to a set of balanced ledger 

Credit

 and debit 

Account

. Selected entries from these 

Ledger

 balances are then used to prepare the 

Income statement

.



Related Terms: 16

Account

,

Accounting

,

ACH

,

ADS

,

Action

,

Balance

,

Credit

,

Debit

,

Financing

,

FIN

,

Income statement

,

Inc.

,

ITS

,

Ledger

,

Record

,

Transaction


Other Related Pages:

Category: Accounting


Starting With: D


Semi Related Terms: 585  CLICK HERE TO VIEW

10-Q

,

10-K

,

Accelerated Cost Recovery System

,

Account

,

Accounting

,

Accounting equation

,

Accounts receivable

,

Accounts receivable aging

,

Accounts receivable turnover

,

Account statement

,

Accrual basis accounting

,

Adjusted balance method

,

Adjusting entry

,

Average accounting return

,

Account aggregation

,

Account balance

,

ACH

,

Active account

,

Alternate account

,

Asset management account

,

Average daily balance

,

Average daily balance method

,

Above par

,

Accrual of discount

,

Amortization of premium

,

At par

,

Account executive

,

All or any part

,

At best

,

At call

,

Automated Order Entry System

,

ADS

,

At risk

,

Asset financing

,

Add-on service

,

Abstract of title

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Annual mortgagor statement

,

Assignment of mortgage

,

A shares

,

At the money

,

Across the board

,

Action

,

Additional paid-in capital

,

Adoption credit

,

Ad valorem

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Balance

,

Balanced budget

,

Below the line

,

Blind entries

,

Book inventory

,

Book profit

,

Books of final entry

,

Books of original entry

,

Book value per share

,

Bank credit

,

Banking Act of 1933

,

Balanced fund

,

Below par

,

Bid-to-cover ratio

,

Book-entry security

,

Bureau of Public Debt

,

Brought over the wall

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Buy the book

,

Back door financing

,

Balance of payments

,

Board of Governors

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

Bridge financing

,

Business credit

,

B shares

,

Buy and write

,

Balanced investment strategy

,

Before-tax income

,

Breadth-of-market theory

,

Beat the gun

,

Closing entry

,

Combined financial statement

,

Common-size statement

,

Consolidated financial statement

,

Contra account

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Credit order

,

Central assets account

,

Checking account

,

Compensating balance

,

Credit card

,

Credit union

,

Current income

,

Custodial account

,

Certificate of Participation

,

Committee on Uniform Securities Identification Procedures

,

Credit analyst

,

Credit risk

,

Cash account

,

Code of procedure

,

Credit balance

,

Capitalization of income

,

Capital account

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Credit squeeze

,

Current account

,

Cash and carry trade

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Commodities Exchange Act

,

Cost-of-living rider

,

Credit insurance

,

Credit life insurance

,

Certificate of stock

,

Corporate action

,

Cost of carry

,

Corporate Financing Committee

,

Certificate of title

,

Class action suit

,

Cancellation of debt

,

Cash credit

,

Certificate of Claim

,

Closed-end credit

,

Closing statement

,

Commercial credit

,

Consumer credit

,

Correspondency system

,

Cost of debt capital

,

Cost of funds

,

Credit

,

Credit agency

,

Credit default swap

,

Credit derivative

,

Credit enhancement

,

Credit limit

,

Credit line

,

Credit score

,

C shares

,

Class of options

,

Close to the money

,

Closing transaction

,

Credit spread

,

Certificate of Occupancy

,

Cloud on title

,

Cash-balance plan

,

Cash or Deferred Arrangement

,

Class A Shares

,

Class B Shares

,

Crash of 1929

,

Crash of 1987

,

Child and dependent care credit

,

Coefficient of determination

,

Cup and handle

,

Certificate of delivery

,

Close a position

,

Cornering the market

,

Curbs in

,

Debit

,

Debit note

,

Declining balance method

,

Deferred credit

,

Double budget

,

Double-declining balance depreciation method

,

Double-entry bookkeeping

,

Debit card

,

Deposit in transit

,

Drawing account

,

Date of issue

,

Date of payment

,

Debt financing

,

Double exempt

,

Discretionary account

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Do Not Reduce

,

Date of record

,

Dividend in arrears

,

Double taxation

,

Desk (the)

,

Division of labor

,

Double indemnity

,

Direct financing

,

De-escalation clause

,

De facto

,

Doing business as

,

Durable Power of Attorney

,

Date of maturity

,

Debit balance

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Discharge of bankruptcy

,

Discharge of lien

,

Double net lease

,

Due-on-sale clause

,

Debit spread

,

Deep in the money

,

Deep out of the money

,

Double witching hour

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Deferred account

,

Dogs of the Dow

,

Double hedging

,

Double up

,

Disposable income

,

Double bottom

,

Double top

,

Double top breakout

,

Depth of market

,

Double auction market

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

External financing

,

Either-or order

,

European Monetary System

,

Effective par

,

Edge Act

,

E-mini

,

Exchange of spot

,

Ex-pit transaction

,

Employee Retirement Income Security Act of 1974

,

Equity financing

,

Earned income tax credit

,

Education credit

,

Financial Accounting Standards Board

,

Financial statement

,

First In First Out

,

Form 10-Q

,

Federal Savings and Loan Association

,

Frozen account

,

Financing flows

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Flow of funds

,

Fictitious credit

,

Fill or kill

,

Front-ending an order

,

Forward P/E

,

Factors of production

,

Favorable balance of trade

,

Form 8-K

,

Form S-1

,

Friends and family offering

,

Fair Credit Reporting Act

,

Fair Debt Collection Practices Act

,

Financing

,

Full faith and credit

,

Family of funds

,

Fund of funds

,

Free and clear

,

Federal Insurance Contributions Act

,

Flexible spending account

,

Free right of exchange

,

FIN

,

First-round financing

,

Generally Accepted Accounting Principles

,

Gross income

,

General account

,

Glass-Steagall Act

,

G-7

,

General Accounting Office

,

General Agreement on Tariffs and Trade

,

G-8

,

Growth and income fund

,

Gather in the stops

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House account

,

House of issue

,

Health Insurance Portability and Accountability Act

,

High-tech stock

,

Holder in due course

,

High credit

,

Home equity line of credit

,

Home Mortgage Disclosure Act

,

HUD-1 statement

,

Hope credit

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Income statement

,

Inflation accounting

,

Interim statement

,

Inactive account

,

Insured account

,

Income bond

,

In escrow

,

In-house

,

Investment Advisor Act of 1940

,

Investment Company Act of 1940

,

Income coverage

,

Income stock

,

In line

,

Income distribution

,

Insider Trading sanctions Act of 1984

,

Internal Rate of Return

,

Indication of interest

,

Inc.

,

In intestacy

,

Impaired credit

,

Interim financing

,

Inventory financing

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

I/O strip

,

Income property

,

Income replacement ratio

,

In-service withdrawal

,

Income exclusion rule

,

Imbalance of orders

,

In and out

,

In sympathy

,

Intermarket Trading System

,

In the tank

,

ITS

,

Joint account

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Joint and survivor annuity

,

Last In First Out

,

Ledger

,

Lender of last resort

,

Law of one price

,

Lead manager

,

Lead underwriter

,

Lending at a rate

,

Limit-on-close order

,

Limit order book

,

Limit order information system

,

Law of demand

,

Law of supply

,

Loose credit

,

London International Financial Futures and Options Exchange

,

Letter of comment

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Leading the market

,

Lifetime learning credit

,

Locked in

,

Long-term gain or loss

,

Level I quotes

,

Make a market

,

Managed account

,

Margin account

,

Market on close order

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Mezzanine financing

,

Money at call

,

Morningstar Rating System

,

Mixed account

,

Net book value

,

Net income

,

Net income multiplier

,

Net Operating Income

,

National Credit Union Administration

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Nostro account

,

National Market System

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

No-Action Letter

,

Null and void

,

Non-revolving credit card

,

Notice of Default

,

National Association of Real Estate Investment Trusts

,

Net transaction

,

No book

,

Off-balance-sheet financing

,

Off the books

,

One time charge

,

Office of Thrift Supervision

,

Out-of-favor

,

Outside financing

,

Over-the-Counter

,

On-floor order

,

On margin

,

Option account

,

Or better

,

Other income

,

Omnibus account

,

One-share one-vote rule

,

Opinion of title

,

On account

,

On-the-spot loan

,

Open-end credit

,

Original principal balance

,

Owner financing

,

Option income fund

,

Opening transaction

,

Out of the money

,

Old age, survivors, and disability insurance

,

Ordinary income

,

On-balance volume

,

On close

,

One man picture

,

On open

,

On the opening

,

Order book official

,

Pooling of interests

,

Pre-depreciation profit

,

Pre-tax profit margin

,

Profit and loss statement

,

Par bond

,

Payment-in-kind security

,

Permanent financing

,

Phantom income

,

Preliminary official statement

,

Price Value of a Basis Point

,

P&L

,

Provision for income taxes

,

Pre-existing conditions

,

Proxy statement

,

Power of Attorney

,

Past-due balance method

,

Previous balance method

,

Principal balance

,

Prioritization of debt

,

Premium income

,

Passive income

,

Prudent Expert Act

,

Paid-in capital

,

Paid-in surplus

,

Pre-syndicate bid

,

Private Investment in Public Equity

,

Preservation of capital

,

Point-and-figure chart

,

Painting the tape

,

Public book

,

Record

,

Reports and Records

,

Return of capital

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Regulation Q

,

Regular-way delivery

,

Reading the tape

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Record date

,

Red herring

,

Registration Statement

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Remaining principal balance

,

Revolving line of credit

,

Right of recourse

,

Rule of 78

,

Right of redemption

,

Retirement Equity Act of 1984

,

Return on Capital Employed

,

Rate of return

,

Real rate of return

,

Sales ledger

,

Selling, General and Administrative Expenses

,

SG&A

,

Single-entry bookkeeping

,

Savings account

,

Savings and Loan

,

Sight letter of credit

,

S&L

,

State bank

,

Securities and Exchange Commission

,

Series EE bond

,

Segregation of securities

,

Sell the book

,

Small Order Execution System

,

Sweep account

,

Standard of living

,

Second-to-die insurance

,

Separate account

,

Statute of Limitations

,

Sale and leaseback

,

Satisfaction of debt

,

Secured credit card

,

Seller financing

,

Staggered board of directors

,

Selling the spread

,

Special use property

,

Self-directed retirement account

,

Selling short against the box

,

Shorting against the box

,

S Corporation

,

Short-term gain or loss

,

Sin tax

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Stop and reverse

,

Transaction

,

Trial balance

,

T-Bill

,

Term to maturity

,

Take a position

,

Two-way market

,

Trailing P/E

,

Tenancy by the entirety

,

TED spread

,

Termination Statement

,

Truth in Lending

,

Tenancy at will

,

Top hat plan

,

The Street

,

Timing the market

,

Taxable income

,

Taxpayer Relief Act of 1997

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Take a bath

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Undermargined account

,

Uniform Securities Act

,

Unified Tax Credit

,

Unit of trade

,

Unit of trading

,

Victim Impact Statement

,

Vendor financing

,

Williams Act

,

Wrap account

,

Waiver of premium

,

Widow-and-orphan stock

,

W-2 Form

,

W formation

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares


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