Q.Incomplete records are generally maintained by :

Incomplete Records refer to any set of books that departs from the full double entry system — typically only a cash book and personal accounts (debtors and creditors) are maintained, while real accounts (assets) and nominal accounts (expenses and incomes) are missing or informal. The popular name for this loose method is the Single Entry System, though it is not a true 'system' at all — it is best described as a mixture of double entry, single entry, and no entry, applied inconsistently across different transactions. Because whole categories of accounts are missing, a Trial Balance can nev …