Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions. Accounting records can take on many forms and include (among other camps):
* Ledgers
* Journals
* Bank statements
* Contracts and agreements
* Verification statements
* Transportation receipts
* Invoices
* Vouchers Accounting records can be in physical or electronic formats.
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| - Buchungsposten (de)
- Accounting records (en)
- Kontabilitate-idazpen (eu)
- 会計帳簿 (ja)
- 账簿 (zh)
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| - Buchungsposten ist allgemein im Rechnungswesen und speziell im Bankwesen die Bezeichnung für eine Buchung auf einem Konto, der ein Geschäftsfall zugrunde liegt und der die Veränderung eines Saldos zur Folge hat. (de)
- Kontabilitatean, kontabilitate-idazpena edo, besterik gabe, idazpena enpresa baten ondarea aldatzen duen bati buruzko informazioa jasotzeko egiten den ohar bakoitza da. (eu)
- 会計帳簿（かいけいちょうぼ）とは、企業等が取引上その他営業上の財産に影響を及ぼすべき事項を記載した帳簿である。貸借対照表、損益計算書を作成する基礎となる。 (ja)
- 账簿亦称账本、账册，为按照时间顺序和类别连续、系统地记录企业的各项经济业务及钱物出入的簿册，内为按特定格式书写、相互联系的账页，为反映企业经营和财务状况的重要档案资料。账簿按用途可分为序时、分类和辅助账簿，按形式又可分为订本式、活页式和卡片式账簿等。 (zh)
- Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions. Accounting records can take on many forms and include (among other camps):
* Ledgers
* Journals
* Bank statements
* Contracts and agreements
* Verification statements
* Transportation receipts
* Invoices
* Vouchers Accounting records can be in physical or electronic formats. (en)
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| - Buchungsposten ist allgemein im Rechnungswesen und speziell im Bankwesen die Bezeichnung für eine Buchung auf einem Konto, der ein Geschäftsfall zugrunde liegt und der die Veränderung eines Saldos zur Folge hat. (de)
- Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements. They also include documentation to prove asset ownership for creation of liabilities and proof of monetary and non monetary transactions. Accounting records can take on many forms and include (among other camps):
* Ledgers
* Journals
* Bank statements
* Contracts and agreements
* Verification statements
* Transportation receipts
* Invoices
* Vouchers Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which transactions are entered and summarized. Examples include such items as cancelled checks, paid bills, payrolls, subsidiary ledgers, bank reconciliations. Accounting records can be in physical or electronic formats. In some states, accounting bodies set rules on dealing with records from a presentation of financial statements or auditing perspective. Rules vary in different countries and different industries have specific record-keeping requirements. Accounting records are important for all types of accounting including financial accounting, cost accounting as well as for different types of organizations corporations, partnerships, LLCs, and for not for profits or for profits. (en)
- Kontabilitatean, kontabilitate-idazpena edo, besterik gabe, idazpena enpresa baten ondarea aldatzen duen bati buruzko informazioa jasotzeko egiten den ohar bakoitza da. (eu)
- 会計帳簿（かいけいちょうぼ）とは、企業等が取引上その他営業上の財産に影響を及ぼすべき事項を記載した帳簿である。貸借対照表、損益計算書を作成する基礎となる。 (ja)
- 账簿亦称账本、账册，为按照时间顺序和类别连续、系统地记录企业的各项经济业务及钱物出入的簿册，内为按特定格式书写、相互联系的账页，为反映企业经营和财务状况的重要档案资料。账簿按用途可分为序时、分类和辅助账簿，按形式又可分为订本式、活页式和卡片式账簿等。 (zh)
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