noun
single-entry bookkeeping
A simple accounting method where each transaction is recorded once, as opposed to double-entry bookkeeping (複式簿記).
個人事業主は単式簿記で帳簿をつけることが多い。
Sole proprietors often keep their books using single-entry bookkeeping.
Double-entry bookkeeping, where each transaction is recorded in at least two accounts. More complex and accurate than 単式簿記.
Compound of 単式 (single-entry) and 簿記 (bookkeeping). The term is a direct calque from English 'single-entry bookkeeping'.