単たん式しき簿ぼ記き

noun

single-entry bookkeeping

A simple accounting method where each transaction is recorded once, as opposed to double-entry bookkeeping (複式簿記).

• 個こ人じん事じ業ぎょう主ぬしは単たん式しき簿ぼ記きで帳ちょう簿ぼをつけることが多おおい。

  Sole proprietors often keep their books using single-entry bookkeeping.