There are but two methods or systems of bookkeeping, and they are known as single entry and double entry.
Books in which Butler used to keep his accounts by double entry.
I opened the books, and any man of business will appreciate my surprise to find them kept by 'double entry.'
double entry was his business; reading, his recreation; thinking, his vocation.
It had been his custom to keep them by double entry in very perfect order.
Most religious folks do their moral book-keeping by double entry.
No girl who had once tackled book-keeping, by single and double entry, could want any more solid instruction.
The book-keeper is abroad every where, with an indestructible faith in double entry.
Write up the account of John Doe, showing also the accounts necessary to complete the double entry, as per example in Article 11.
It was my first introduction to the mysteries of 'Book-keeping by double entry.'