Accounting data definitions

accounting data

Journals, ledgers and other records, such as spreadsheets, that support financial statements. It may be in computer readable form or on paper.
Found on http://www.ais-cpa.com/glosa.html

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accounting data

noun all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable
Found on https://www.encyclo.co.uk/local/20974

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