Double-entry Book-keeping: Definition and additional resources from BNET
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BNET Business Dictionary

Business Definition for: Double-entry Book-keeping

  • the most commonly used system of book-keeping, based on the principle that every financial transaction involves the simultaneous receiving and giving of value, and is therefore recorded twice

Additional Resources

Double-Entry Bookkeeping
Having an understanding of double entry can only assist your studies. The double-entry bookkeeping system is well suited to computerization because the initial capturing of volumes of repetitive data and the day-to-day recording of transactions involves the application of a set of rules; the subjective exercise of judgement in the...
Tags: Accounting, Accountant, Operational Accounting, Financial Services, Finance
White papers 2000-07-01
Paperless securities - not just for finance companies.
The use of global book-entry as a vehicle for issuing new debt saves the expense and hassles of printing and handling physical certificates, eliminates ongoing transfer costs, and largely eliminates partial redemption costs. Finance companies have been the first to embrace this form of paperless debt, but it can be...
Tags: agent, benefit, FINANCE, Ford Motor Co., investor, SECURITY, underwriter
Research articles 1989-01-01
ORIGINS OF THE FEDERAL RESERVE BOOK-ENTRY SYSTEM
* In the mid-1960s, U.S. Treasury securities were represented by physical certificates setting forth the government's promises to pay interest and principal on the debt. * The costs and risks associated with safekeeping and transferring bearer Treasury securities had become so large that market participants sought more efficient ways to...
Tags: bank, bond, BUREAU, Counsel, Federal Reserve Bank of New York, Federal Reserve Board, G., Government, M., Reserve, SECURITY, Subcommittee, Treasury
Research articles 2004-12-01
Ben & Jerry's Double-Dip: Lead With Your Values and Make Money, Too. - book reviews
Further irreverence is to be found within the pages of Ben & Jerry's DoubleDip: Lead With Your Values and Make Money, Too (Simon & Schuster, $24 doth). In keeping with their image as counterculture business rebels, Ben Cohen and Jerry Greenfield insert humorous observations and recollections throughout the text of...
Tags: Ben & Jerry, Make Money
Research articles 1997-08-01
One pass for all
Navy entry token replaces former identification techniques. In the near future, access to U.S. naval vessels and facilities will be accomplished with the swipe of a card. The service is issuing smart cards for entry control and record-keeping purposes to all of its personnel. The rollout is...
Tags: Authentication/Encryption, Biometrics, SECURITY, U.S. Department of Defense
Research articles 2002-01-01
The Microfilm Anti-Christ Strikes Again.(Nicholson Baker )(Review) (book review)
Nicholson Baker reprises his cry that microfilming has killed newspapers and books. And gets people to listen. "Microfilm Gets a Black Eye From a Friend of Paper" was the headline above a four-column book review in The New York Times last month (April 10)....
Tags: New York Times Co.
Research articles 2001-05-01
Keeping the book straight
Keeping The Book Straight: The San Diego County Regional Airport Authority was awarded a certificate of achievement for Excellence in Financial Reporting by the Government Finance Officers Association of the United States and Canada for its 2004 annual financial report. The certificate is the highest form of recognition in...
Tags: agency, FINANCE, financial, Government Finance Officers Association, MARKETING
Research articles 2005-01-24
Business Environment and Firm Entry: Evidence From International Data
Using a comprehensive database of firms in Western and Eastern Europe, this paper studies how the business environment in a country drives the creation of new firms. The focus is on regulations governing entry. It finds entry regulations hamper entry, especially in industries that naturally should have high entry. Also,...
Tags: Environment, Entry, International Data Corp., Free Trade, Regulations, Finance, Government
White papers 2004-03-01
The human component: Keeping clients for life. By Karen Caplan Altfest. John Wiley & Sons, Inc. $49.95. (In Review).(Review)(Statistical Data Included) (book review)
"I OFTEN THINK of myself as a financial social worker," writes Karen Altfest in her new book, "Keeping Clients For Life." "I spend so much time hand-holding for my clients, handling their emotional distress, listening to and "I OFTEN THINK of myself as a financial...
Tags: John Wiley & Sons Inc.
Research articles 2002-03-01
Reed Elsevier will meet targets
REED ELSEVIER said a revamp and a bevy of top titles were keeping the publisher firmly on track to meet its key targets, but it warned next year's first-half results may be a "little lower". The Anglo- Dutch magazine and book publisher said it would meet its goal of double-digit...
Tags: Reed Elsevier Inc.
Research articles 2001-12-07
Covert Entry: Spies, Lies and Crimes inside Canada's Secret Service. (Book Notice).
Covert Entry: Spies, Lies and Crimes inside Canada's Secret Service by Andrew Mitrovica, Random House of Canada, 2002, ISBN 0-67931116-5, $35.95 cloth. Covert Entry is an unprecedented look at the inner workings of Canada's domestic secret service by a leading investigative reporter. It...
Tags: Canada, CAREER, Government, MARKETING, U.S. Secret Service
Research articles 2002-09-22
Red Cross blood drive attempting Guinness Book of Records entry draws 1,452 blood donors
PHILADELPHIA--BUSINESS WIRE--July 1, 1996--An American Red Cross mega-blood drive held on Saturday, June 29, in Fort Washington attracted 1,452 blood donors who came from all over the Delaware Valley to participate in the attempt for entry into The Guinness Book of Records for the largest blood drive on a single...
Tags: Red Cross
Research articles 1996-07-01
Ian McEwan refused entry to US
M2 BEST BOOKS-C2000-2004 M2 COMMUNICATIONS LTD British author Ian McEwan, the winner of the 2004 American National Book Prize for his novel 'Atonement', has been refused entry to the US to give a talk about his work. The author was refused entry for not having the correct visa...
Tags: C, California Institute of Technology, visa
Research articles 2004-04-01
Audio Book Club, Inc. Acquires Columbia House Audiobook Club
BOCA RATON, FL--BUSINESS WIRE--Jan. 4, 1999-- Acquisition To More Than Double Audio Book Club's Revenues Increase Company's Member File To Over 1,000,000 Names Audio Book Club, Inc. (AMEX: KLB) today announced that it expects to more than double its annual revenues through the acquisition of the Columbia...
Tags: acquisition, Columbia House, FINANCE, Investment, Readers
Research articles 1999-01-04
The Borowitz Report: New Harry Potter Book Set in Bush White House
Harry Potter author J. K. Rowling has climbed aboard the publishing industry's hottest trend by announcing today that her next entry in the Potter series will be set backstage at the Bush White House in the run-up to the invasion of Iraq. The book, "Harry Potter and the Wizards...
Tags: Bush, industry, Iraq, Strategy, White House
Research articles 2004-04-21
RAE Systems Wins Israeli Air Force Contract for Wingtank Entry Kits
SAN JOSE, Calif. -- RAE Systems Inc. (AMEX:RAE), a leading global developer and manufacturer of rapidly deployable, multi-sensor chemical and radiation detection monitors and networks for homeland security and industrial applications, today announced that it has won the contract to supply the Israeli Air Force IAF with MultiRAE Wingtank Entry...
Tags: Air Force, Government, Manufacturing, RAE Systems
Research articles 2005-10-24
Muhammad Yunus book tour
I've been reviewing Creating a World Without Poverty my final entry should come today.  Muhammad Yunus, founder of the Grameen Bank and winner of the Nobel Peace Prize, is on a book tour in the U.S. through January 24th. by Michael Fitzgerald
Tags: Founder, Entry, Michael Fitzgerald, Winner
Blog posts 2008-01-18
Double Day makes announcement
GRAND ISLAND, N.Y.--BUSINESS WIRE--March 26, 1997--On March 21, 1997 the Board of Directors of Double Day Inc. authorized the repurchase in private or market transactions of up to Three Million (3,000,000) shares or 21% of Double Day's issued and outstanding common stock. Repurchases are to take place...
Tags: board, Business Wire, equity, FINANCE, Investment
Research articles 1997-03-26
The Problem With Finding A Data Entry Job
There are a few good reasons that people are unable to find a data entry job. The first reason is the fact that most data entry jobs are complete scams. If you see an ad anywhere on the internet which charges you a fee to join, it's most likely a...
Tags: Data Entry, Associated Content, Data Entry Job
White papers 2007-08-28
Phoenix Closes Book on Tech Park Plant
Almost five years after its entry into book manufacturing, Phoenix Color, Inc. is leaving the business in Hagerstown, eliminating ISOjobs atits plant in the Phoenix Technology Park.
Tags: Phoenix Technologies
Research articles 2005-02-01
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