Bookkeeping definition

Bookkeeping means the maintaining of financial records and preparation of tax returns. Bookkeeping does not include the preparation of any financial statement or similar such documents on which language similar to that utilized by certified public accountants or licensed public accountants is placed including compilation and review language.
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Examples of Bookkeeping in a sentence

  • Bookkeeping Practices and ProceduresProviders must maintain separate accounting records for funds received through each contract with DYCD.

  • Bookkeeping Practices and Procedures Providers must maintain separate accounting records for funds received through each contract with DYCD.

  • Bookkeeping and other clerical work in connection with merchandise and jobbing ac- tivities.

  • Bookkeeping and other clerical work in connection with merchandise and jobbing activities.

  • Bookkeeping records shall include, but not be limited to: 1) Cash receipts journal; 2) Cash disbursements journal; 3) General ledger; 4) Tuition ledger; 5) Payroll journal; and 6) Fixed asset inventory.

  • Bookkeeping Accounts shall be maintained under the Plan in the name of each Participant, as applicable, along with any subaccounts under such Accounts deemed necessary or advisable from time to time, including a subaccount for each Plan Year that a Participant’s Deferral Election is in effect.

  • Bookkeeping records will be kept for 5 years + running financial year as required under the Danish Bookkeeping Act.

  • The County Bookkeeping System will be used in all counties handling DFCS Funds.

  • Bookkeeping, use of journals and ledgers, analysis of financial statements, professional responsibility of a lawyer to a corporate client and relationship to accountants involved in a client’s financial affairs.

  • Bookkeeping records may be maintained by computer provided they otherwise comply with this Rule and provided further that printed copies can be made on demand in accordance with this Rule.

Related to Bookkeeping

  • Stock Unit Account means the bookkeeping account established by the Company pursuant to Section 6.4.

  • Unit Account means a notional account opened and managed by Us for You, in which the Units are allocated following the receipt of the Premium from You and in which the Units are cancelled by Us for the purpose of paying the benefits or for recovering the applicable charges;

  • Deferral Account means the Company's accounting of the Director's accumulated Deferrals plus accrued interest.

  • Stock Account means the account maintained on behalf of the Participant by the Custodian for the purpose of holding Stock acquired under the Plan.

  • Share Account means the brokerage account established by the Agent for each Participant to which shares of Common Stock purchased under the Plan are credited in accordance with Section 9. The Share Account will be established pursuant to a separate agreement between each Participant and the Agent.

  • Deferred Stock Account means a bookkeeping account maintained by the Company for a Participant representing the Participant's interest in the shares credited to such Deferred Stock Account pursuant to Paragraph 7 hereof.

  • Stock Unit means a bookkeeping entry representing the equivalent of one Common Share, as awarded under the Plan.

  • Subaccounts is defined in Section 8.02(a) of the Indenture.

  • Separate Account shall have the respective meanings assigned to such terms in Section 3 of ERISA.

  • Separate Accounts means the accounts which are to be prepared for each

  • Cash Account has the meaning set forth in Section 2.1(a)(ii).

  • DSU means the Understanding on Rules and Procedures Governing the Settlement of Disputes contained in Annex 2 of the WTO Agreement;

  • Participant’s Account means an account maintained for each Participant’s participation in DSUs and/or RSUs under the Plan;

  • Grant Account means the account opened by the Association on its books in the name of the Borrower to which the amount of the Grant is credited.”

  • Share Unit means a unit credited by means of an entry on the books of the Corporation to a Participant pursuant to the Plan, representing the right to receive, subject to and in accordance with the Plan, for each Vested Share Unit one Share, at the time, in the manner, and subject to the terms, set forth in the Plan and the applicable Grant Agreement;

  • Depository System Participant means any participant in the Depository’s book- entry system.

  • Company Stock Account means the account established and maintained in the name of each Participant or Beneficiary to reflect his share of the Trust Fund invested in Company Stock.

  • Phantom Stock Unit means the right to receive the value of one (1) share of the Company’s Common Stock, subject to the provisions of Section 8.4 of the Plan.

  • Book Entry System" shall mean the Federal Reserve/Treasury book"entry system for receiving and delivering securities, its successors and nominees.

  • Deferred Share Unit or “DSU” means a unit equivalent in value to a Share, credited by means of a bookkeeping entry in the books of the Corporation in accordance with Article 7;

  • Phantom Stock means a right granted to an Eligible Individual under Section 12 representing a number of hypothetical Shares.

  • Performance Unit means an Award which may be earned in whole or in part upon attainment of performance goals or other vesting criteria as the Administrator may determine and which may be settled for cash, Shares or other securities or a combination of the foregoing pursuant to Section 10.

  • Performance Share Unit or “PSU” means a unit equivalent in value to a Share, credited by means of a bookkeeping entry in the books of the Corporation in accordance with Article 6;

  • Entries or “Entry” means an electronic item representing the transfer of funds in the ACH.

  • Dividend Equivalent Unit means the right to receive a payment, in cash or Shares, equal to the cash dividends or other cash distributions paid with respect to a Share.

  • Elective Deferral Account means the account established hereunder to which Elective Deferrals (including a separate accounting for Catch-Up Contributions) are allocated. Amounts in the Participant's Elective Deferral Account are nonforfeitable when made and are subject to the distribution restrictions of Section 12.2(e). The Elective Deferral Account may consist of the