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Booking is an accounting technique that consists of registering, in special books, all administrative facts resulting from management of the company's equity.

Administrative Facts

They cause changes in equity. Administrative facts may be:

• Permutational, qualitative or compensative - they represent permutations (exchanges) between Assets, Liabilities, or both at the same time, without causing variations in Net Equity.
• Modificative or quantitative - they cause variations (changes) in Net Equity.
• At the same time, they involve a Permutational Fact and a Modificative Fact.

Bookkeeping Method

It is the way Administrative Facts are registered. The double-entry method is used, according to which “there is no debtor without a creditor; for each debit there is a credit with the same value.”

Accounting Entry

Accounting bookkeeping is processed through accounting entry. It is the trade manner to process the recording of facts in the Journal.

Essential Elements

• Place and date of the fact.
• Account to be credited.
• Account to be debited.
• History.
• Amount.