The National Directory of Certified Public Accountants

Ask A CPA - Bookkeeping & Write-up

What Is A One - Write Bookkeeping System ?

A one-write system refers to a manual ledger. When you write out checks in a special ledger, a carbon impression of that check's information is made in the ledger. The check's information is then extended across in columns under various categories such as purchases, rent, postage, insurance, etc.

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