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Not all documents are records. A record is a document consciously (consciously means that the creator intentionally keeps it) retained as evidence of an action. Records management systems generally distinguish between records and non-records (convenience copies, rough drafts, duplicates), which do not need formal management.
Portrait of the Italian Luca Pacioli, painted by Jacopo de' Barbari, 1495, (Museo di Capodimonte).Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1]
The Generally Accepted Recordkeeping Principles (The Principles) were created by ARMA International as a common set of principles that describe the conditions under which business records and related information should be maintained.
Inside a stationery supplier in Hanoi. Office supplies are consumables and equipment regularly used in offices by businesses and other organizations, by individuals engaged in written communications, recordkeeping or bookkeeping, janitorial and cleaning, and for storage of supplies or data.
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.
This page was last edited on 19 September 2015, at 12:30 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.
A system of record (SOR) or source system of record (SSoR) is a data management term for an information storage system (commonly implemented on a computer system running a database management system) that is the authoritative data source for a given data element or piece of information, like for example a row (or record) in a table.
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.