Accounting records

1. Financial reporting - cash management - accounting - tax.

An organisation's accounting records are the source documents and internal information that enable it to prepare complete and accurate financial statements and tax returns.

2.

More generally, any records that support and evidence an organisation's financial assets, liabilities, and related activities.

See also

• Accountability
• Accounts
• Audit trail
• Book
• Credit
• Debit
• Dematerialisation
• Directors' responsibilities statement
• Reconciliation
• Stewardship
• Variance analysis