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  2. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. . Every entry to an account requires a corresponding and opposite entry to a different acco

  3. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    The primary purpose of preparing a trial balance is to ensure the accuracy of an entity's double-entry bookkeeping system. [citation needed] Accounting equation rule states that there must be equal debit and credit for every financial transaction, therefore, the value of all the debit and credit balances on trial balance must be equal.

  4. KMyMoney - Wikipedia

    en.wikipedia.org/wiki/KMyMoney

    KMyMoney is a cross-platform double-entry bookkeeping system for personal finance management built on KDE technologies. [2] [3] [4] Its operation is similar to Microsoft Money [5] and Quicken. [6] It supports different account types, categorization of expenses and incomes, reconciliation of bank accounts and import/export to the “QIF” file ...

  5. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...

  6. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Transactions include purchases, sales, receipts and payments by an individual person, organization or corporation. There are several standard methods of bookkeeping, including the single-entry and double-entry bookkeeping systems. While these may be viewed as "real" bookkeeping, any process for recording financial transactions is a bookkeeping ...

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