Scope and Contents note From the Series: Financial records consist of volumes and loose documents keeping track of the income and expense flow for the organization. Along with account books (journals, ledgers, and cash books), there are also banking records, external auditors' reports, insurance information (workmen's compensation, fine arts insurance, theft, fire, liquor liability, comprehensive general liability, and blanket position bond insurance), investment information, personnel and payroll (not complete), tax statements,...