<?xml version="1.0" encoding="utf-8"?><mads xmlns="http://www.loc.gov/mads/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mads/
mads.xsd"><authority><topic authority="http://AATesaurus.cultura.gencat.cat/aat/getty_en">bookkeeping records</topic></authority><related type="narrower"><topic>account books</topic></related><related type="narrower"><topic>balance sheets</topic></related><related type="narrower"><topic>blotters</topic></related><related type="narrower"><topic>daybooks</topic></related><related type="narrower"><topic>bookkeeping registers</topic></related><related type="narrower"><topic>cashbooks</topic></related><related type="narrower"><topic>payroll records</topic></related><related type="narrower"><topic>accounts</topic></related><related type="narrower"><topic>portage bills</topic></related><related type="broader"><topic>financial records by function</topic></related><variant type="other"><topic>bookkeeping record</topic></variant><variant type="other"><topic>records, bookkeeping</topic></variant> <note xml:lang="en"><![CDATA[ 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. ]]></note></mads>