accounting records
Definition
Manual or computerized records of assets and liabilities, monetary transactions; various journals, ledgers, and supporting documents (such as agreements, checks, invoices, vouchers), which an organization is required to keep for certain number of years. See also books of account.
accounting records is in the Accounting & Auditing and Banking, Commerce & Finance subjects.
accounting records appears in the definitions of the following terms:
account reconcilement,
accounting controls,
auditor's qualified opinion,
moving average price (MAP),
auditor's report,
business entity concept,
cooking the books,
accounting entity,
double-entry bookkeeping,
entity
and
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