an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error etc. | the occupation of maintaining and auditing records and preparing financial reports for a business |
| a system that provides quantitative information about finances |
| a convincing explanation that reveals basic causes |
| a statement of recent transactions and the resulting balance |
| a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts |