noun
double-entry bookkeeping
Technical accounting term referring to the system where every transaction is recorded in at least two accounts.
複式簿記では、すべての取引を借方と貸方に記録します。
In double-entry bookkeeping, every transaction is recorded as a debit and a credit.
Single-entry bookkeeping, a simpler method that records each transaction only once, unlike 複式簿記 which records both sides.
Compound of 複式 (double-entry) and 簿記 (bookkeeping). The term is a direct calque from English 'double-entry bookkeeping'.