accounting records Definition | Business Dictionaries from AllBusiness.com
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Business Definition for: accounting records
accounting records

various journals (e.g., cash receipts journal, general journal), ledgers (e.g., general ledger, subsidiary ledger), and the sources of information for these formal records such as sales invoices, checks, vouchers, and written agreements.

accounting records

all documents and books used in the preparation of financial statements, including general ledger, subsidiary ledgers, sales slips, invoices, and so on.

Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.
Copyright © 2007, 2000, 1997, 1987, by Barron's Educational Series, Inc. Reprinted by arrangement with Publisher.

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