Cyclopedia of Commerce, Accountancy, Business Administration, v. 04 (of 10)
6. There are but two methods or systems of bookkeeping, and they are
known as _single entry_ and _double entry_. No matter in what form
bookkeeping records are kept, the method must be either single or
double entry.
Single entry is used only in very small businesses or by those who do
not understand the advantages of double entry.
SINGLE ENTRY