en

method of double entry

1

Terminological databases

EKI terminibaas Esterm

ID 702069 Last modified 30.12.2004
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Domain EU financing - EU budgetpublic finances
double entry method preferred
  • double-entry bookkeeping - kahekordne raamatupidamine. Iga tehingu registreerimine kaks korda: ühe konto kreeditis ja teise deebitis.
  • double-entry bookkeeping - system of bookkeeping where both credit and debit sides of an account are noted
Good to know
  • FI: kahdenkertainen kirjanpitomenetelmä [T30274] DE: doppelte Buchführung [T30274] FR: méthode dite «en partie double» [T30274] Kahekordse raamatupidamise süsteemis kirjendatakse iga dokumenteeritud majandustehing (vähemalt) kahel kontol: ühe konto deebetis ja teise konto kreeditis. ... Üldtunnustatud raamatupidamisliku kokkuleppe alusel nimetatakse lausendis esimesena debiteeritavat ja siis krediteeritavat kontot (lihtlausend) või debiteeritavaid ja siis krediteeritavaid kontosid (liitlausend). [3662] EN: accounts kept by the double-entry method [GG008-445]
double entry method preferred
Usage examples
  • The general accounts shall be kept for each calendar year using the double entry method.

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