(n.) 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 Ledger.

account account rendered accountancy acta analysis annual audit auditing automatic electronic navigation bookkeeping braking brief bulletin census census report computation coordination cost accounting cost system cost-accounting system counting dactylonomy double-entry bookkeeping election returns enumeration fact distribution foliation forecasts inspection inventorying manipulation measurement minutes monetary arithmetic nonlinear calibrations numbering numeration output measurement pagination proceedings processing quantification quantization record keeping report returns single-entry bookkeeping statement steering supersonic flow detection tally tallying telling the record transactions yearbook