BOOKKEEPING n.
ey occur; the art of keeping accounts. The books commonly used are a daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal, and Ledger. Bookkeeping by single entry, the method of keeping books by carrying the record of each transaction to the debit or credit of a single account. -- Bookkeeping by doub…
COUPLING n.
pling, Chain coupling. See under Box, Chain. -- Coupling box, a coupling shaped like a journal box, for clamping together the ends of two shafts, so that they may revolve together. -- Coupling pin, a pin or bolt used in coupling or joining together railroad cars, etc.