Method of recording financial transactions in which each transaction is entered in two or more accounts and involves two-way, self-balancing posting. Total DEBITS must equal total CREDITS.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). double-entry bookkeeping. Retrieved September 23, 2026, from http://smartdefine.org/double-entry_bookkeeping/definitions/1152383 |
| Chicago | Barry Goldsmith. 2010. "double-entry bookkeeping" http://smartdefine.org/double-entry_bookkeeping/definitions/1152383 (accessed September 23, 2026). |
| Harvard | Barry Goldsmith 2010, double-entry bookkeeping, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/double-entry_bookkeeping/definitions/1152383>. |
| MLA | Barry Goldsmith. "double-entry bookkeeping" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/double-entry_bookkeeping/definitions/1152383> |