Har business hisab kitab book maintain karta hai, par yeh zaroori nahin ki har business accountant ya fir tally wala specialist rakh sake. Business ko chalane main sahi hisaab kitaab hona bahot zaroori hai. Kahan kitna paisa kharch ho raha hai, kitni bikri ho rahi hai ya fir kis se udhaar wasoli ka samay aa gaya hai, is sab ka record rakhna har business ke liye zaroori hota hai.