| http://www.w3.org/ns/prov#value | - accounting records" includes- (a) invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry; and (b) such working papers and other documents as are necessary to explain the methods and calculations by which the accounts are made up; accounts" means profit and loss accounts and balance sheets together with any st
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