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Accounting Records

Accounting Records

The Companies Act, 2008 requires all companies to keep accurate and complete accounting records, which must be kept and be accessible at the company’s registered office.

“Accounting records” – is defined as the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices, contracts; the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in formal journal entries; and records such as work sheets and spreadsheets supporting cost allocations; computations; reconciliations and disclosures.

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