Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several categories of income and expense accounts.
Single-entry bookkeeping, also known as single-entry accounting, is a method of bookkeeping that uses one-sided entries to record financial information. The main record in this system is the cash book, which functions similarly to a checking account register (in UK: cheque account, current account) but categorizes all entries into income and expense accounts.