BOOKKEEPING n.
they 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 do…
BORDER n.
A narrow flower bed. Border land, land on the frontiers of two adjoining countries; debatable land; -- often used figuratively; as, the border land of science. -- The Border, The Borders, specifically, the frontier districts of Scotland and England which lie adjacent. -- Over the border, across the boundary line or f…