Write the word / term / phrase which can substitute the following Statement.
Generally incompleted records are maintained by _____________
Generally incompleted records are maintained by trader.
Explanation: Incomplete records, i.e. records based on the lines of single-entry system, are usually maintained by a trader. Incomplete records may be due to partial recording of transactions, as is the case with small shopkeepers such as grocers and vendors. Companies, societies and governments are required to maintain accounts based on double-entry system, owing to the size of their business.