複ふく式しき簿ぼ記き

noun

double-entry bookkeeping

Technical accounting term referring to the system where every transaction is recorded in at least two accounts.

• 複ふく式しき簿ぼ記きでは、すべての取とり引ひきを借かり方かたと貸かし方かたに記き録ろくします。

  In double-entry bookkeeping, every transaction is recorded as a debit and a credit.