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Single-entry bookkeeping

An 

Accounting

 method in which transactions are recorded as a 

Single

 entry, rather than as both a 

Debit

 and a 

Credit

 as in 

Double-entry bookkeeping

. When using 

Single

 entry bookkeeping, 

Taxable income

 is just the difference between 

Cash

 expenses and 

Cash

 receipts over the relevant time period. 

Single

 entry 

Accounting

 tends to be suitable only for small companies with simple 

Financial statement

.



Related Terms: 19

Account

,

Accounting

,

Action

,

Cash

,

Credit

,

Debit

,

Double-entry bookkeeping

,

Expense

,

Financial statement

,

FIN

,

Inc.

,

Record

,

Receipt

,

SIMPLE

,

Single

,

Transaction

,

Tax

,

Taxable income

,

UIT


Other Related Pages:

Category: Accounting


Starting With: S


Semi Related Terms: 632  CLICK HERE TO VIEW

10-K

,

Account

,

Accounting

,

Accounting equation

,

Account statement

,

Accredited Personal Financial Planning Specialist

,

Accrual basis accounting

,

Accrued expense

,

Adjusted balance method

,

Adjusting entry

,

Allowance for depreciation

,

Average accounting return

,

Average collection period

,

Account aggregation

,

Account balance

,

Active account

,

Alternate account

,

Asset management account

,

Average daily balance method

,

After-tax basis

,

At par

,

Account executive

,

All or any part

,

At best

,

At call

,

Automated Order Entry System

,

Accumulated earnings tax

,

American Depositary Receipt

,

All-risks coverage

,

At risk

,

Add-on service

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Annual mortgagor statement

,

A shares

,

Average price per share

,

At the money

,

After-tax contributions

,

Annuity factor method

,

Across the board

,

Action

,

Additional paid-in capital

,

Abusive tax shelter

,

Adoption credit

,

After-tax

,

Alternative Minimum Tax

,

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

,

Below the line

,

Book inventory

,

Book profit

,

Books of final entry

,

Books of original entry

,

Book value per share

,

Bank credit

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Book-entry security

,

Brought over the wall

,

Buying on margin

,

Buy on close

,

Buy on opening

,

Buy the book

,

Basic earnings per share

,

Base period

,

Breaking the syndicate

,

By the book

,

Business credit

,

Business finance companies

,

Back-end load

,

B shares

,

Buy and write

,

Blackout period

,

Before-tax income

,

Break-even tax rate

,

Beat the gun

,

Cash

,

Cash asset ratio

,

Cash basis

,

Cash budget

,

Cash control

,

Cash conversion cycle

,

Cash cycle

,

Cash earnings

,

Cash equivalence

,

Cash journal

,

Cash ratio

,

Closing entry

,

Combined financial statement

,

Common-size statement

,

Comparative statements

,

Consolidated financial statement

,

Contra account

,

Cost Accounting

,

Credit order

,

Cash reserves

,

Central assets account

,

Checking account

,

Credit card

,

Credit union

,

Current income

,

Custodial account

,

Cash equivalents

,

Committee on Uniform Securities Identification Procedures

,

Credit analyst

,

Credit risk

,

Cash account

,

Credit balance

,

Cash dividend

,

Constructive receipt

,

Capitalization of income

,

Capital account

,

Credit squeeze

,

Current account

,

Cash and carry trade

,

Cash commodity

,

Cash market

,

Cash price

,

Cash settlement

,

Chasing the market

,

Cheapest to deliver

,

Commodities Exchange Act

,

Cash surrender value

,

Cash value

,

Cash value life insurance policy

,

Cash withdrawal

,

Credit insurance

,

Credit life insurance

,

Corporate action

,

Class action suit

,

Contract for deed

,

Cash advance

,

Cash collateral

,

Cash credit

,

Cash-out refinancing

,

Closed-end credit

,

Closing statement

,

Commercial credit

,

Consumer credit

,

Credit

,

Credit agency

,

Credit default swap

,

Credit derivative

,

Credit enhancement

,

Credit limit

,

Credit line

,

Credit score

,

Cure period

,

Closed-end fund

,

Closed-end investment company

,

C shares

,

Close to the money

,

Closing transaction

,

Credit spread

,

Cash Against Documents

,

Cloud on title

,

Cash-balance plan

,

Cash or Deferred Arrangement

,

Cash sale

,

Class A Shares

,

Class B Shares

,

Capital gains tax

,

Child and dependent care credit

,

Consolidated tax return

,

Cup and handle

,

Cash buying

,

Cash delivery

,

Close a position

,

Cornering the market

,

Curbs in

,

Debit

,

Debit note

,

Declining balance method

,

Deferred credit

,

Deferred tax

,

Discretionary expense

,

Double budget

,

Double-declining balance depreciation method

,

Double-entry bookkeeping

,

Debit card

,

Deposit in transit

,

Drawing account

,

Delivery vs. receipt

,

Double exempt

,

Discretionary account

,

Do Not Reduce

,

Date of record

,

Distribution period

,

Dividend in arrears

,

Double taxation

,

Desk (the)

,

Depositary receipt

,

Double indemnity

,

Discounted Cash Flow Analysis

,

De-escalation clause

,

De facto

,

Doing business as

,

Debit balance

,

Debtor in possession

,

Debtor-in-possession financing

,

Double net lease

,

Due-on-sale clause

,

Debit spread

,

Deep in the money

,

Deep out of the money

,

Double witching hour

,

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

,

Double auction market

,

Expense

,

Escrowed to maturity

,

Ex-legal

,

Either-or order

,

Edge Act

,

E-mini

,

Exchange for futures

,

Exchange for physical

,

Exchange versus cash

,

Ex-pit transaction

,

European Depositary Receipt

,

Effective tax rate

,

Ex-all

,

Escrow receipt

,

Expiration time

,

Ex-warrants

,

Estate tax

,

Employee Retirement Income Security Act of 1974

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Education credit

,

Estimated tax

,

Excess profits tax

,

Excise tax

,

Financial Accounting Standards Board

,

Financial asset

,

Financial capital

,

Financial statement

,

First In First Out

,

Federal Savings and Loan Association

,

Financial institution

,

Frozen account

,

Financial instrument

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Fictitious credit

,

Fill or kill

,

Financial analyst

,

Front-ending an order

,

Forward P/E

,

Fully diluted earnings per share

,

Financial futures

,

Fee-for-service

,

Front-end load

,

Form 8-K

,

Form S-1

,

Friends and family offering

,

Fair Credit Reporting Act

,

Fair Debt Collection Practices Act

,

Financial risk

,

Full faith and credit

,

Financial advisor

,

Free and clear

,

Federal Insurance Contributions Act

,

Flexible spending account

,

Federal Tax Identification Number

,

Federal tax lien

,

FIN

,

Flat tax

,

Franchise tax

,

Generally Accepted Accounting Principles

,

Gross income

,

General account

,

Glass-Steagall Act

,

G-7

,

General Accounting Office

,

General Agreement on Tariffs and Trade

,

G-8

,

Global Depositary Receipt

,

Grace period

,

Growth and income fund

,

Gather in the stops

,

Gift tax

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House account

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

High credit

,

Home equity line of credit

,

Home Mortgage Disclosure Act

,

HUD-1 statement

,

Hidden tax

,

Holding period

,

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

,

Interest expense

,

Inc.

,

In intestacy

,

Impaired credit

,

Interest-only loan

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

I/O strip

,

Income property

,

Inheritance tax

,

Interest-only strip

,

Income replacement ratio

,

In-service withdrawal

,

Income exclusion rule

,

Individual tax return

,

In and out

,

In sympathy

,

In the tank

,

Joint account

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Just title

,

Joint and survivor annuity

,

Joint tax return

,

Last In First Out

,

Lending at a rate

,

Limit-on-close order

,

Limit order book

,

Loose credit

,

London International Financial Futures and Options Exchange

,

Lockup period

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Life expectancy method

,

Leading the market

,

Lifetime learning credit

,

Locked in

,

Long-term gain or loss

,

Luxury tax

,

Level I quotes

,

Modified cash basis

,

Make a market

,

Managed account

,

Margin account

,

Market if touched order

,

Market on close order

,

Mark-to-market

,

Marginal propensity to consume

,

Money at call

,

Mixed account

,

Net book value

,

Net income

,

Net income multiplier

,

Net Operating Income

,

Non-cash expense

,

Non-financial asset

,

National Credit Union Administration

,

Nostro account

,

Notice period

,

No-Action Letter

,

Null and void

,

Non-revolving credit card

,

Non-resident alien tax

,

Nasdaq Small Cap Market

,

Net transaction

,

No book

,

Off the books

,

One time charge

,

Operating cash flows

,

Over-the-Counter

,

On-floor order

,

On margin

,

Option account

,

Or better

,

Other income

,

Omnibus account

,

On account

,

On-the-spot loan

,

Open-end credit

,

Open-end mortgage

,

Open-end fund

,

Open-end management company

,

Option income fund

,

Opening transaction

,

Out of the money

,

Open-end lease

,

Old age, survivors, and disability insurance

,

Ordinary income

,

On-balance volume

,

On close

,

On open

,

On the opening

,

Order book official

,

Petty cash

,

Pre-tax profit margin

,

Profit and loss statement

,

Payment-in-kind security

,

Phantom income

,

Preliminary official statement

,

Premium over bond value

,

Premium over conversion value

,

Price Value of a Basis Point

,

Payment for order flow

,

P&L

,

Primary earnings per share

,

Provision for income taxes

,

Proxy statement

,

Per stirpes

,

Pour-over will

,

Past-due balance method

,

Previous balance method

,

Premium income

,

Passive income

,

Property tax

,

Prudent Expert Act

,

Paid-in capital

,

Paid-in surplus

,

Payback period

,

Private Investment in Public Equity

,

Progressive tax

,

Proportional tax

,

Point-and-figure chart

,

Painting the tape

,

Public book

,

Quiet period

,

Record

,

Reports and Records

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Reading the tape

,

Real-time trade reporting

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Restricted account

,

Record date

,

Red herring

,

Registration Statement

,

Regulation A

,

Reverse Take-Over

,

Right to Know

,

Receipt

,

Revolving line of credit

,

Roll over

,

Redemption period

,

Retirement Equity Act of 1984

,

Regressive tax

,

Return on Capital Employed

,

Real-time

,

Selling, General and Administrative Expenses

,

SG&A

,

Single-entry bookkeeping

,

Savings account

,

Savings and Loan

,

Sight letter of credit

,

Simple interest

,

S&L

,

State bank

,

Securities and Exchange Commission

,

Series EE bond

,

Sell the book

,

Small Order Execution System

,

Sweep account

,

Single stock futures

,

Second-to-die insurance

,

Separate account

,

Single-premium life insurance

,

Small corporate offering registration

,

Sale and leaseback

,

Secured credit card

,

Single-payment loan

,

Selling the spread

,

Single option

,

Savings Incentive Match Plan for Employees

,

Self-directed retirement account

,

SIMPLE

,

SIMPLE IRA

,

Single-employer plan

,

Single-life annuity

,

Single-Premium Deferred Annuity

,

Social Security Tax

,

Small cap

,

Selling short against the box

,

Shorting against the box

,

Sales tax

,

S Corporation

,

Self-employment tax

,

Separate tax returns

,

Short-term gain or loss

,

Single

,

Sin tax

,

Subchapter M

,

Subchapter S Corporation

,

Simple moving average

,

Schedule C

,

Securities Act of 1933

,

Securities Exchange Act of 1934

,

Seek a market

,

Small investor

,

S&P phenomenon

,

Stop and reverse

,

Transaction

,

Time deposit

,

Time draft

,

Tax anticipation note

,

Tax-exempt bond

,

Tax renevue anticipation note

,

T-Bill

,

Term to maturity

,

Take a position

,

Time order

,

Trailing P/E

,

Tax haven

,

Tax

,

Tax schedule

,

Tenancy by the entirety

,

Termination Statement

,

Time note

,

Truth in Lending

,

Tax-free bond fund

,

Tax-managed fund

,

Time spread

,

Tax lien

,

Tax roll

,

Tenancy at will

,

Time-sharing

,

Transfer tax

,

Tax deferral

,

Tax-deferred

,

Ten-bagger

,

The Street

,

Time stop

,

Timing the market

,

Taxable event

,

Taxable income

,

Taxable wage base

,

Tax-advantaged

,

Tax audit

,

Tax base

,

Tax basis

,

Tax bracket

,

Tax-deductible

,

Tax deduction

,

Tax-efficient

,

Tax evasion

,

Tax-exempt

,

Tax identification number

,

Tax loss carryback

,

Tax loss carryforward

,

Tax lot

,

Taxpayer Relief Act of 1997

,

Tax planning

,

Tax preference item

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Tax return

,

Tax sale

,

Tax shelter

,

Tax shield

,

Tax swap

,

Tax tables

,

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

,

Unlimited tax bond

,

Undermargined account

,

Uniform Securities Act

,

UIT

,

Unified Tax Credit

,

Victim Impact Statement

,

Vesting period

,

Value Added Tax

,

With interest

,

Williams Act

,

Wrap account

,

Warehouse receipt

,

Widow-and-orphan stock

,

W-2 Form

,

W formation

,

When, as, and if issued

,

When issued

,

X or XD

,

Year-over-year

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares


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