What documents make up the company's financial records?

• Many different documents can make up the company's financial records.
• Which of these records you are required to maintain will depend on the size of your company and the commercial enterprise you are carrying on.
• Common financial documents can include:
  • the general ledger which records transactions, expenses, assets and liabilities,
  • cash records including bank statements, cheques and deposit books,
  • debtor and sales records,
  • wage and superannuation payment records,
  • delivery dockets,
  • invoices,
  • purchase orders,
  • tax returns,
  • investment records,
  • contracts and
  • other legal agreements.