account books
Business transaction logs
Account books are ledgers or journals where financial transactions are recorded—money received, money spent, debts owed.
Before computerized bookkeeping, businesses kept physical account books that served as the official record of their finances.
The term persists in phrases like keeping the account books or cooking the account books (falsifying financial records).
Financial record book
- journalRecord of daily events
- entriesItems logged or submitted
- double-entryAccounting with paired entries
- postingPublishing content online
transactions · bookkeeping · registers · daybook · cashbook · general ledger · columns · folios
Assets-liabilities-equity report
- income statementPeriodic profit-loss report
- profit and lossNet financial results
- trial balanceBookkeeping accuracy test
- assetsOwned items of value
liabilities · equity · revenue · expenses · net income · cash flow · reconciliation · fiscal year
Staff wages collectively
- inventoryCatalog of held assets
- invoicesItemized payment demands
- billingCharging for services rendered
- vendorsThose who sell goods
customers · creditors · debtors · purchases · sales · receipts · disbursements · petty cash
Financial record-keeping office
- clerksAdministrative office employees
- quill penFeather used for writing
- inkwellContainer for dipping pens
- bound volumesBooks with sewn spines
handwritten · Victorian · merchants · Dickensian · audit trail · archives · parchment
ledger
Financial record book
- journalRecord of daily events
- entriesItems logged or submitted
- double-entryAccounting with paired entries
posting · transactions · bookkeeping · registers · daybook · cashbook · general ledger · columns · folios · balancing
balance sheet
Assets-liabilities-equity report
- income statementPeriodic profit-loss report
- profit and lossNet financial results
- trial balanceBookkeeping accuracy test
assets · liabilities · equity · revenue · expenses · net income · cash flow · reconciliation · fiscal year · closing
payroll
Staff wages collectively
- inventoryCatalog of held assets
- invoicesItemized payment demands
- billingCharging for services rendered
vendors · customers · creditors · debtors · purchases · sales · receipts · disbursements · petty cash
counting house
Financial record-keeping office
- clerksAdministrative office employees
- quill penFeather used for writing
- inkwellContainer for dipping pens
bound volumes · handwritten · Victorian · merchants · Dickensian · audit trail · archives · parchment
- historical documentsDeclaration of Independence, Bill of Rights, Magna Carta, Emancipation Proclamation, Federalist Papers
- historical recordsdiary, census record, annual reviews, letter, government records
- bookkeeping historybookkeeping, ledgers, double-entry, balance sheets, journal entries
- economic recordsbusiness records, ledgers, financial statements, tax records, payroll records
- journalsjournals, journal, diary, diaries, personal diaries
- archivesnational archives, state archives, archivist, archive box, national archive
account booksaccounting software
Program for financial records
spreadsheets · electronic records · QuickBooks · bank statements
account, accounts, accounting, accounted, accountant, accountants, accountable, accountability, unaccountable