(In Arabic: سجلات محاسبية) All documents, books, and accounting entries that contribute to preparing the financial statements including records of assets, liabilities, and supporting documents, such as checks, payment receipts, receipts, and invoices.
(In Arabic: نظام محاسبة) is a system a company uses to manage financial records and operations, and this often includes tracking revenues, expenses, and other financial activities such as accounts for assets, liabilities, and equity. The accounting system usually includes a system for recording financial transactions, financial account management systems, a system for managing customer and supplier accounts, a system for preparing reports and financial statements, and a system for financial analysis and decision support.