He began business courses in bookkeeping and accounting. The accounting equation is fundamental to the double-entry bookkeeping practice. Another important change was the introduction of double-entry bookkeeping and modern accounting. A business manager handles financial transactions, taxes and bookkeeping. It includes office expenses, salaries, and banking and bookkeeping costs. Financial services typically cover administration of bank accounts, bookkeeping, assessment collection, and the HOAs budget. Chatfield documented that early United States auditing was viewed mainly as verification of bookkeeping detail. Some receptionists may also perform bookkeeping or cashiering duties. Debits and credits occur simultaneously in every financial transaction in double-entry bookkeeping. Most businesses maintain a record of all transactions using double-entry bookkeeping. Various bodies offer lower-level qualifications in bookkeeping and related skills. He teaches his clerks Arabic numerals and double entry bookkeeping. Later, she entered employment as a bookkeeping clerk. Monnette was the first to create a system of centralized processing, bookkeeping and cash delivery. Mullah Omar collected and dispersed cash without bookkeeping.