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Examples include such items as cancelled checks, paid bills, payrolls, subsidiary ledgers, bank reconciliations. [1] 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 ...
Electronic records management Systems commonly provide specialized security and auditing functionality tailored to the needs of records managers. The National Archives and Records Administration (NARA) has endorsed the U.S. Department of Defense standard 5015.2 as an "adequate and appropriate basis for addressing the basic challenges of ...
Archival research lies at the heart of most academic and other forms of original historical research; but it is frequently also undertaken (in conjunction with parallel research methodologies) in other disciplines within the humanities and social sciences, including literary studies, rhetoric, [4] [5] archaeology, sociology, human geography, anthropology, psychology, and organizational studies ...
At the highest level of description, a group of records from the same source is called a fonds (/fõː/)—or in some cases, "record group" or "papers". For example, the archival collection of Roxana Ng's records is called "Roxana Ng fonds". Going from the general to the specific, a fonds may be subdivided into series and subseries.
Records management professionals in designing comprehensive and effective records management programs. The principles identify the critical hallmarks of information governance, which Gartner describes as an accountability framework that "includes the processes, roles, standards, and metrics that ensure the effective and efficient use of ...
Archives management is the area of management concerned with the maintenance and use of archives.It is concerned with acquisition, care, arrangement, description and retrieval of records once they have been transferred from an organisation to the archival repository.
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The first step in archival processing is to survey the collection. The goal of a survey is to gain an understanding of the originator, determine the context of the creation of the collection, to observe the material's overall size and scope, to ascertain if the collection has access limitations, to locate any existing finding aids submitted with the collection, and to discover any underlying ...