(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.
Webster's Revised Unabridged Dictionary
| APA | Webster's. (2011). bookkeeping. Retrieved September 23, 2026, from http://smartdefine.org/bookkeeping/definitions/1981579 |
| Chicago | Webster's. 2011. "bookkeeping" http://smartdefine.org/bookkeeping/definitions/1981579 (accessed September 23, 2026). |
| Harvard | Webster's 2011, bookkeeping, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/bookkeeping/definitions/1981579>. |
| MLA | Webster's. "bookkeeping" 27 May 2011. Web. 23 September 2026. <http://smartdefine.org/bookkeeping/definitions/1981579> |