Incomplete Records
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MS: Rekod Tak Lengkap · EN: Incomplete Records · ZH: 不完整记录
Meaning
Incomplete records are accounting records that are not kept under the full double-entry system. Only partial information, such as a cash book or debtor and creditor balances, is kept. Small traders often keep such records because they lack accounting knowledge, so the information must be reconstructed to find profit or loss.
Example
Madam Aisyah, owner of Sinar Grocery, only records cash in and out in a cash book but keeps no full ledger. To find her business profit, she must reconstruct the accounts from her asset and liability balances.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5