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A business record is a document (hard copy or digital) that records an "act, condition, or event" [1] related to business. Business records include meeting minutes, memoranda, employment contracts, and accounting source documents. It must be retrievable at a later date so that the business dealings can be accurately reviewed as required.
The books are listed according to the highest sales estimate as reported in reliable, independent sources. According to Guinness World Records, as of 1995, the Bible was the best-selling book of all time, with an estimated 5 billion copies sold and distributed. [1]
Guinness World Records, known from its inception in 1955 until 1999 as The Guinness Book of Records and in previous United States editions as The Guinness Book of World Records, is a British reference book published annually, listing world records both of human achievements and the extremes of the natural world.
A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...
Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...
A logbook (or log book) is a record used to record states, events, or conditions applicable to complex machines or the personnel who operate them.Logbooks are commonly associated with the operation of aircraft, nuclear plants, particle accelerators, and ships (among other applications).
The earliest extant accounting records that follow the modern double-entry system in Europe come from Amatino Manucci, a Florentine merchant at the end of the 13th century. [1] Manucci was employed by the Farolfi firm and the firm's ledger of 1299–1300 evidences full double-entry bookkeeping.
Between the World Wars, the majority of business histories, and especially in the UK, were house histories, consisting mainly of reminiscences and anecdotes. Only a tiny handful of serious work existed using business records which had found their way into museums, county record offices or the private possession of collectors.
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