…Always…
2. Accountancy
(ii) Record keeping originally arose from Traders wishing to record who owed them money. And ofcourse whom they owed money to.  The keeping of records, then developed into being able to identify which supplier the business made the most money from.  Which products the business made the most money and indeed the products and services that a business did not make money from.  The latter fact being of the utmost importance. Charles & Co. Consult