- accounting, accounting system, method of accounting - a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
--1 is a kind of register
--1 is a member of ledger, leger, account book, book of account, book
--1 has particulars:control account; entry, accounting entry, ledger entry; credit side; debit side; accrual basis; cash basis; pooling of interest; audited account, audit; review, limited review