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Financial Records

Accounting records should be kept together with other financial records, information and calculations needed to prepare annual accounts. This includes records of:

  • All money spent by the LOC, for example receipts, petty cash books and invoices
  • All money received by the LOC, for example levy statements
  • Details of assets owned by the organisation
  • Debts the company owes or is owed
  • Any other relevant documents, for example bank statements and correspondence