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2. Accounting records - Wikipedia

   en.wikipedia.org/wiki/Accounting_records

   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 ...

3. Category:Accounting source documents - Wikipedia

   en.wikipedia.org/wiki/Category:Accounting_source...

   Aggregate of articles pertaining to accountancy source documents. Statement of account - a document sent by seller to the buyer to remind him or her of the amount due. it also shows the summary of all the transactions.

4. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   IFRS Foundation & International Accounting Standards Board; Financial Accounting Standards Board (U.S.) UN/CEFACT; Mańko, Rafał. "New legal framework for financial statements" (PDF). Library Briefing. Library of the European Parliament; Fundamental Analysis: Notes To The Financial Statements by Investopedia.com

5. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.

6. Cash receipts journal - Wikipedia

   en.wikipedia.org/wiki/Cash_receipts_journal

   A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts.

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8. Purchase returns journal - Wikipedia

   en.wikipedia.org/wiki/Purchase_returns_journal

   A purchase returns journal (also known as returns outwards journal/purchase debits daybook) is a prime entry book or a daybook which is used to record purchase returns.In other words, it is the journal which is used to record the goods which are returned to the suppliers.

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