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  • Publicado : 24 de agosto de 2010
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Bookkeeping is the recording of financial transactions. Transactions include sales, purchases, income, and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper.Bookkeeping should not be confused with accounting. The accounting process is usually performed by an accountant. The accountant creates reports from the recorded financial transactions recorded bythe bookkeeper and files forms with government agencies. There are some common methods of bookkeeping such as the Single-entry bookkeeping system and the Double-entry bookkeeping system. But whilethese systems may be seen as "real" bookkeeping, any process that involves the recording of financial transactions is a bookkeeping process.
A bookkeeper (or book-keeper), also known as an accountingclerk or accounting technician, is a person who records the day-to-day financial transactions of an organization.[1] A bookkeeper is usually responsible for writing the "daybooks." The daybooks consistof purchase, sales, receipts, and payments. The bookkeeper is responsible for ensuring all transactions are recorded in the correct daybook, suppliers ledger, customer ledger, and general ledger. Thebookkeeper brings the books to the trial balance stage. An accountant may prepare the income statement and balance sheet using the trial balance and ledgers prepared by the bookkeeper
Bookkeepingsystems
Two common bookkeeping systems used by businesses and other organizations are the single-entry bookkeeping system and the double-entry bookkeeping system. Single-entry bookkeeping uses onlyincome and expense accounts, recorded primarily in a revenue and expense journal. Single-entry bookkeeping is adequate for many small businesses. Double-entry bookkeeping requires posting (recording) eachtransaction twice, using debits and credits.
Single-entry system
The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking (chequing) account...
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