What is the meaning of the accounting entries in the accounts?

Checking: unit of the economic operations of the preparation of accounting entries, should be recorded in the relevant accounts, this bookkeeping step is usually referred to as "checking", or known as the book registration.

There are two specific practices: one is the preparation of accounting entries on the basis of one by one; the second is a regular summary of the accounting entries of similar operations, a one-time over to the relevant classified accounts. After passing, generally at the end of the month for the closure of the accounts, that is, the settlement of the accounts of the current period of the total amount of incidence and the closing balance.