Business records are documents that provide evidence of a company's activities and transactions. These records can include financial statements, invoices, contracts, and employee records. They help businesses track their performance, comply with legal requirements, and make informed decisions. Maintaining accurate business records is essential for effective management and accountability. Proper record-keeping allows companies to monitor their financial health, prepare for audits, and support tax filings. Additionally, organized records can enhance communication and collaboration among employees, ensuring everyone has access to important information when needed.