Financial records

Financial records are documents that provide evidence of or summarize business transactions. A well-organized set of financial records is an essential part of an accounting department. At the most detailed level, financial records can include invoices and receipts. At a more aggregated level, financial records include subsidiary ledgers, the general ledger, and the trail balance. At the most aggregated level, they include the income statement, balance sheet, and statement of cash flows.

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Bookkeeping Guidebook 
Records Management