Double Entry Bookkeeping

The basic system of double entry bookkeeping was invented more than five hundred years ago by a Cistercian monk called Luca Pacioli. Every business, no matter how large or small, is required by law to ‘keep books’. This involves the recording of the financial transactions of a business, whether manually into ledgers or by entering everything onto a computer. Professional booker keeps are often certified. The Institute of Certified Bookkeepers is one such body.


A Library

Librarians are a different type of book keeper. Unlike accountants they keep books most people find interesting. The books that these book keepers keep can be accessed in places called libraries. There are projects such as Google Books which plan to make much of the kept books accessible via the internet. Whereas libraries tend to have limited opening times and restrict the geographical coverage they provide the Internet has none of these restrictions. User can search books online from anywhere in the world. Some libraries, like the British library, are trying to do a bit of both and make available some content online. Ook.