A record can be any document, either physical or electronic, that contains information about a business. Records can take many forms, including emails, receipts, meeting minutes, performance reviews, sales transactions, complaints, etc.

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So why do businesses need to make and keep records? That’s exactly what this module aims to answer by looking at the reasons why businesses must keep records, including meeting their tax and legal obligations.

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Learners will begin to understand how their organisation may document its records, as well as being aware of record keeping obligations. This includes storing, protecting, and destroying any records a business may handle.