What Is a Bookkeeping Ledger?

Bookkeeping (bookkeeping), including filling vouchers, registering accounts, clearing accounts, preparing statements, etc. The initial stage of accounting is limited to post-mortem bookkeeping and bookkeeping. There is no theory of bookkeeping and bookkeeping. Bookkeeping at that time is equal to all accounting. With the establishment of the accounting cycle theory and the continuous expansion of the role of accounting functions, accounting has evolved from simple bookkeeping and account calculation to pre-forecasting and decision-making on economic activities, controlling and supervising in the event, analyzing and evaluating after the event, and bookkeeping has become An integral part of accounting. The term Chinese bookkeeping first appeared in the Song Dynasty. In Western countries, English bookkeeping means keeping records in books, which means bookkeeping, while accounting is about narrating reasons, that is why you want to keep books like this. Russian has the term bookkeeping and accounting in the 1930s, and the term bookkeeping accounting appeared after the 1930s. Since the former Soviet Union regarded accounting as an integral part of economic accounting, it was transmitted to China for translation into bookkeeping.

[bù jì]

In the 1950s, accounting and bookkeeping were generally mixed in China's accounting, which was related to the limitation of accounting to the scope of bookkeeping and accounting. By the early 1980s, with the right

Bookkeeping

(1) Accounting techniques in (name) accounting.

(2) (name) books that comply with accounting regulations.

[Composition] Partial: book (note)

[Homology]