Financial Accounting
• Sales and Purchase Invoices with supporting shipping and other documents
• Different kinds of evidential documents for cash receipts and payments
• Documents supporting other kinds of business transactions (like returns of purchased or sold items)
• Documents supporting accounting adjustments (like year-end accounting of accrued expenses and income)
• Contracts, agreements and correspondence that clarify the terms and conditions on the basis of which of the above documents have been prepared
• Transaction records like Purchase and Sales Registers, Cash and Bank Books and General Journals
• Ledgers that classify the transactions under relevant accounts
• Accounts lists such as Trial Balance, Accounts Receivable and Accounts Payable
• Summary results such as Profit & Loss Account, Funds Flow Statement and Balance Sheet
• Different kinds of analyses to assess the financial position of the business

Management Accounting
• Cost estimates by product, department and cost element
• Cost allocation documents that seek to assign cost elements to cost centers, and then to products or services
• Cost reports that compare actual costs against original estimates
• Analytical reports seeking to identify the reasons for variances between actual costs and estimates
• Breakeven analyses to identify Cost-Volume-Profit relationships
• Ad hoc analyses highlighting the implications of different business decision alternatives
• Other kinds of documents generated by the current practices of product life cycle costing and activity based costing