andmekogum, mis sisaldab informatsiooni kontodel kajastatud kirjendite ja saldode kohta, samuti kirjendite aluseks olevat üksikasjalikku informatsiooni
bodies of information which contain information on the entries and balances set out in the accounts and bodies of information which contain detailed information which is the basis for the entities
Kõiki raamatupidamisdokumente tuleb säilitada seitse aastat alates majandusaasta lõpust, kui majandustehing raamatupidamisregistris kirjendati, samuti tuleb sama kaua säilitada ka raamatupidamisregistreid, lepinguid, aruandeid ja muid äridokumente.
Korrektse ja kõikehõlmava raamatupidamisarvestuse eesmärgiks on majandussündmuste registreerimine raamatupidamisregistrites.
Double entry system of bookkeeping says that every transaction affects two accounts. There is a proper procedure for recording each financial transaction in this system, called as accounting process in accounting journal and ledger. The process starts from journal followed by ledger, trial balance, and final accounts. Journal and Ledger are the two pillars which create the base for preparing final accounts. The Journal is a book where all the transactions are recorded immediately when they take place which is then classified and transferred into concerned account known as Ledger.
Accounting records are organized documents that track an entity's financial transactions to support reporting, auditing, and compliance with legal and regulatory standards.
