noun
simple system; single-entry bookkeeping
Used in contrast with 複式 (double-entry) in accounting contexts. Also refers to any simple, non-dual system.
単式簿記は、複式簿記に比べて記帳が簡単です。
Single-entry bookkeeping is simpler to record than double-entry bookkeeping.
このソフトは単式と複式の両方に対応している。
This software supports both single-entry and double-entry systems.