Orders and Accounts : This is a topic that we mentioned before. As far as a record is concerned, this will only apply if you handle orders. If you file orders, it can save time to have a list at the beginning of the file, showing date, order number, supplier and expected cost. In order to keep track of the expenditure, you will need to record the prices paid for goods, etc. If you handle petty cash, you will also, naturally, need to keep a record of income and expenditure.