| Value | Category |
|---|---|
| 1 | 1. A complete set of written accounts for tax purposes |
| 2 | 2. Simplified written accounts to be submitted for tax purposes |
| 3 | 3. Simplified written accounts not for tax purposes |
| 4 | 4. Informal records of orders, sales, purchases |
| 5 | 5. No records are kept |
| 6 | 6. Do not know |