Single-entry bookkeeping
Single-entry bookkeeping, also known as single-entry accounting, one-write bookkeeping, or pegboard bookkeeping, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several categories of income and expense accounts.