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A business record is a written documentation of a company's financial transactions, including income, expenses, and assets. It serves as a comprehensive and organized record of the financial activities of a business, providing valuable information for decision-making, financial analysis, and compliance with regulatory requirements. Business records can include receipts, invoices, bank statements, payroll records, and tax filings. They are essential for keeping track of the financial health of a business, as well as for demonstrating transparency and accountability to stakeholders such as investors, creditors, and government agencies. Accurate and well-maintained business records are crucial for ensuring the smooth operation and success of a company.