Accounting records

Tax Glossary Definition

Accounting records

Accounting Records – The collection of documents, books, and other evidence used to compile financial statements and tax returns, such as the general ledger, subsidiary books, invoices, receipts, and vouchers. These records form the primary evidence for validating financial transactions and maintaining accurate reporting.

Example: An organization’s accounting records typically include its cash book, purchase register, and journal entries recorded during the year.

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