Читать книгу Accounting For Dummies - John A. Tracy - Страница 61

If anything, bookkeeping is a very repetitive process. Certain basic steps are done in virtually every bookkeeping system. The steps are done in a certain order, although the specific methods and procedures of each step vary from business to business. For example, entering the data for a sale could be done by scanning bar codes in a grocery store, or it could require an in-depth legal interpretation for a complex order from a customer for an expensive piece of equipment. We briefly explain the basic steps in this section. (See also the later section “Double-Entry Accounting,” which explains how the books are kept in balance by using debits and credits for recording transactions.)