bookkeeping records

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  8. [documents by function]
  9. records (documents)
  10. [records by form or function]
  11. financial records
  12. [financial records by function]
  13. bookkeeping records
Scope note
Documents created or amassed by those who keep a merchant’s books or accounts in pursuance of its legal obligations or in the transaction of business.
bookkeeping records
Accepted term: 09-Mar-2026