\Book"keep`ing\, 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}.
{Bookkeeping by single entry}, the method of keeping books by
   carrying the record of each transaction to the debit or
   credit of a single account.
{Bookkeeping by double entry}, a mode of bookkeeping in which
   two entries of every transaction are carried to the
   ledger, one to the Dr., or left hand, side of one account,
   and the other to the Cr., or right hand, side of a
   corresponding account, in order tha? the one entry may
   check the other; -- sometimes called, from the place of
   its origin, the Italian method.