#record.document  a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
  supertype:  #document.communication  a written account of ownership or obligation
  subtype:  #balance_sheet__balancesheet  a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets
  subtype:  #expense_record__expenserecord  a written record of money spent
  subtype:  #leger__ledger__account_book__accountbook__book_of_account__book  a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
     subtype:  #cost_ledger  ledger showing the accumulated costs classified in various ways
     subtype:  #general_ledger__generalledger  the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
     subtype:  #subsidiary_ledger  details of an account supporting the amount stated in the general ledger
     subtype:  #daybook  a ledger in which transactions have been recorded as they occurred
  subtype:  #payslip  a slip of paper included with your pay that records how much money you have earned and how much tax or insurance etc. has been taken out
  subtype:  #register.record  a book in which names and transactions are listed
     subtype:  #method_of_accounting__accounting__accounting_system  a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
        subtype:  #control_account__controlaccount  an account that shows totals of amounts entered in a subsidiary ledger
        subtype:  #ledger_entry__entry  a written record of a commercial transaction
           subtype:  #debit_entry__debitentry__debit  an accounting entry acknowledging sums that are owing
           subtype:  #credit_entry__credit  an accounting entry acknowledging income or capital items
              subtype:  #balance.credit_entry  an amount on the credit side of an account
                 subtype:  #balance_of_trade__trade_balance__tradebalance__visible_balance__visiblebalance__trade_gap  the difference in value over a period of time of a country's imports and exports of merchandise; "a nation's balance of trade is favorable when its exports exceed its imports"
                 subtype:  #invisible_balance__invisiblebalance  the difference in value over a period of time of a country's imports and exports of services and payments of property incomes
                 subtype:  #trial_balance__trialbalance  a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality
                 subtype:  #carry-over__carryover__carry-forward__carryforward  (British) the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves
        subtype:  #credit_side  account of payments received; usually the right side of a financial statement
        subtype:  #debit_side__debitside  account of payments owed; usually the left side of a financial statement
        subtype:  #accrual_basis__accrualbasi  a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
        subtype:  #cash_basis  a method of accounting in which each item is entered as payments are received or made
        subtype:  #pooling_of_interest  an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
        subtype:  #audited_account__auditedaccount__audit  an inspection of the accounting procedures and records by a trained accountant
           subtype:  #limited_audit__limitedaudit  an audit of limited scope (limited in time span or confined to particular accounts etc.)
        subtype:  #limited_review__limitedreview__review  (accounting) an accounting service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data
           subtype:  #analytical_review  an auditing procedure based on ratios among accounts and tries to identify significant changes
     subtype:  #inventory  (accounting) the value of a firm's current assets including raw materials and work in progress and finished goods
     subtype:  #payroll__paysheet  a list of employees and their salaries; "the company had a long payroll"
  subtype:  #bankbook__passbook  a record of deposits and withdrawals and interest held by depositors at certain banks
  subtype:  #checkbook__chequebook  a book issued to holders of checking accounts

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