Translation of single entry in Spanish:

single entry

partida simple, n.


  • 1

    partida simple feminine
    before noun single-entry bookkeeping contabilidad por partida simple feminine
    • The adequacy of single-entry accounting to meet the reporting needs of small businesses in early America confirms the findings reported by others, including Baxter, Densmore, Bruchey and Chatfield.
    • In terms of accounting, Bell used single-entry bookkeeping which satisfied his needs in terms of accuracy and memory.
    • During this period there was sophisticated budgetary control and single-entry bookkeeping systems.
    • The recording method earned the name ‘three legs’ because double-entry was used for recording credit transactions and single-entry for recording cash transactions.
    • Although the double-entry concept was applied, most Japanese merchants practiced single-entry bookkeeping, called the daifukucho.