Editing Bookkeeping (section)

===Single-entry system===
{{main|single-entry bookkeeping}}
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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. Separate account records are maintained for petty cash, [[accounts payable]] and [[accounts receivable]], and other relevant transactions such as [[inventory]] and travel expenses. To save time and avoid the errors of manual calculations, single-entry bookkeeping can be done today with do-it-yourself bookkeeping software.