It is recommended to the companies to maintain their primary entry data because of many reasons but I am going to explain the major reason. Basically when the companies compile their monthly or the quarterly reports, they can have an imbalance in expenses and assets. This is the primary level of financial analysis. At this spot the companies can go back and can check their transactions, which are maintained in book keeping. These primary data entries can tell the company about the time, date, amount and the dealers of the transactions.
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