#bookkeeping__clerking  the activity of recording business transactions
  supertype:  #accountancy__accounting  the occupation of maintaining and auditing records and preparing financial reports for a business
  subtype:  #single_entry__single-entry_bookkeeping  a simple bookkeeping system; transactions are entered in only one account
  subtype:  #double_entry__double-entry_bookkeeping  bookkeeper debits the transaction to one account and credits it to another

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