bookkeeping Meaning, Definition & Usage

  1. noun the activity of recording business transactions
    clerking.

WordNet

Book"keep`ing noun
Definitions
  1. The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts. The books commonly used are a daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal, and Ledger.

Webster 1913